The tariff classification of a pillowcase from China.

NY K82202 January 12, 2004 CLA-2-63:RR:NC:TA:349 K82202 CATEGORY: Classification TARIFF NO.: 6302.31.5010 Ms. Patty Kittel Target Customs Brokers, Inc. 1000 Nicollet Mall Minneapolis, Minnesota 55403 RE: The tariff classification of a pillowcase from China. Dear Ms. Kittel: In your letter dated December 29, 2003 you requested a classification ruling on behalf of Target Stores. The merchandise at issue is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. It is folded and sewn along two sides. One end has a slit opening used to accommodate the insertion of a pillow. The pre-stitched hem at the open end of the pillowcase features a decorative stitch sometimes referred to as “hemstitching”. This decorative stitch is sewn over the seam created when the 4-inch wide hem was formed. In your letter you suggest classification under 6302.31.7020 as bed linen without embellishment. Heading 6302, Harmonized Tariff Schedule of the United States, provides for, inter alia, bed linen. The pillowcase at issue is classifiable within this heading. The heading is divided into subheadings that provide for bed linen with specific decorative features and those that are plain. Embroidery is included in these specific decorative features. The issue for this item is whether the decorative stitching along the hem is considered embroidery for purposes of classification. The stitching on the pillowcase is created by punching a line of small circular holes in the fabric and holding these holes open with a series of stitches. This stitching, which is a machine imitation of hand hem stitching, is superimposed over a finished hem. The pillowcase features a “hemstitch”. In Headquarters Ruling Letter (HRL) 955576, dated June 1, 1994, Customs confronted the issue of whether bed linen containing decorative stitches should be classifiable in the subheading that provided for various embellishments including embroidery. One of the bed sheets therein possessed decorative stitching almost identical to the stitching on the subject merchandise. Although this “hemstitching” is recognized as an embroidery stitch, it was noted in the ruling that the function or purpose of the stitching is a fundamental part of the definition of embroidery. Customs explained that "just because the stitch used may be considered a type of embroidery stitch does not mean that its use automatically creates embroidery." HRL 955576 further stated that in determining whether a decorative stitch constitutes embroidery, Customs will refer to three factors. The applicable criteria are as follow: 1. whether the stitching is ornamental, 2. whether the stitching creates or enhances a design or pattern, and 3. whether the stitching is superimposed upon a previously completed fabric or article or is stitching required to create or complete the fabric or article. Customs further maintains that the third factor focuses on the functionality and primary purpose of the stitching In the instant case, the pillowcase contains a stitch that has a decorative effect and would be considered ornamental. The “hemstitch” enhances the appearance of the submitted sample. The stitching is not required to complete the hem of the pillowcase as it is superimposed upon a previously completed seam. Recently, the issue of a decorative stitch superimposed on a completed hem was addressed in HRL 963601 dated February 15, 2000. In that ruling it was noted that when the decorative stitch was removed the hem did not fall apart. The hem on that item was sewn in place by a straight stitch. The decorative stitch was held to be embroidery. Following HRL 963601, the stitching on the pillowcase is considered embroidery and it will be classifiable as “containing any embroidery”. The applicable subheading for the pillowcase will be 6302.31.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… pillowcases, other than bolster cases. The duty rate will be 20.9 percent ad valorem. The pillowcase falls within textile category designation 360. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division