The tariff classification of a pillowcase from China

N249331 February 3, 2014 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5010 Mr. Yan Cheng Taylor Home Fashions Ltd 7/F., Po Shau Center, 115 How Ming Street Hong Kong, China RE: The tariff classification of a pillowcase from China Dear Mr. Cheng: In your letter dated January 10, 2014 you requested a tariff classification ruling. The submitted sample is a pillowcase referred to as Style no. DP0001. It is made from 100 percent cotton woven fabric. The fabric is not napped and not printed. The face side of the pillowcase has an approximately 5-inch wide self-hem. The other side has an interior flap creating a European side closure. A decorative zig-zag or satin stitch embroidery is sewn over the pre-stitched hem on the face side. You refer to this stitch as a Hemstitch. The pre-stitch on the hem is a 6 stitch per inch (spi) single needle stitch. In your letter you suggest that the pillowcase is classifiable under subheading 6302.31.9010 HTSUS, as bed linen not containing embroidery. In previous rulings Customs and Border Protection (CBP) determined that a decorative stitch added over a 4 spi basting stitch was not considered embroidery. The 4 stitches per inch were not considered sufficient to hold the hem and the decorative stitch was considered functional as it served to complete the hem. See Headquarter Ruling Letter 965033 dated July 16, 2002. In the instant case the decorative satin stitch is superimposed over a 6 spi single needle stitch. It is the opinion of this office that this stitch is capable of holding the hem and the decorative stitch is considered embroidery. The applicable subheading for the pillowcase will be 6302.31.5010, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division