The tariff classification of a pillowcase and flat sheet from Hong Kong

N297421 June 25, 2018 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Mr. Scott Leonard HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a pillowcase and flat sheet from Hong Kong Dear Mr. Leonard: In your letter dated May 15, 2018, you requested a tariff classification ruling on behalf of Garnet Hill. Your letter was accompanied by a pillowcase and flat sheet. The samples will be returned to you, as requested. The pillowcase and flat sheet, which you state are both identified as Item #33135 – Garnett Hill Signature Scallop Embroidered Percale Bedding, are made from 100 percent cotton woven fabric. The fabric is neither napped nor printed. The pillowcase is constructed from a single piece of folded fabric sewn along two sides with an opening on the fourth side to facilitate the insertion of a pillow. The fabric on the open end of the pillowcase is folded to form a 3-inch hem and features decorative scalloped stitching above an approximately 4-stitch per inch (spi) basting stitch. You indicate the standard size pillowcase will be imported in pairs packaged in a vinyl sleeve with an adhesive strip closure. The queen size flat sheet is sewn along three sides and the remaining side has a 3-inch top hem. The top hem contains the same hem treatment as the pillowcase. It will be imported and sold separately inside a vinyl sleeve with an adhesive strip closure.Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if decorative stitching was required to complete the hem, it was functional and, therefore, did not constitute embroidery. Additionally, Customs and Border Protection (CBP) has previously determined that a decorative stitch added over a 4 spi basting stitch was required to complete the hem and was not considered embroidery because the 4 spi basting stitch, alone, would not be able to sustain repeated use and hold the hem. See Headquarters Ruling Letter 965033, dated July 16, 2002. Therefore, the instant pillowcase and flat sheet are not considered to contain any embroidery. The applicable subheading for the pillowcases will be 6302.31.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Of cotton: Other: Not napped: Pillowcases, other than bolster cases.” The rate of duty will be 6.7 percent ad valorem.The applicable subheading for the flat sheet will be 6302.31.9020, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Of cotton: Other: Not napped: Sheets.” The rate of duty will be 6.7 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division