The tariff classification of a pillowcase from China

N320649 August 17, 2021 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 9903.88.15 Ms. Margaret Polito Margaret R. Polito, Attorney at Law 3401 SE Court Drive Stuart, FL 34997 RE: The tariff classification of a pillowcase from China Dear Ms. Polito: In your letter dated July 23, 2021, you requested a tariff classification ruling on behalf of your client, Pac Fung Feather Co., Ltd., for a pillowcase. You submitted a sample of the pillowcase and a production video to assist us in our determination. The pillowcase, labelled as Ref#2106241/3WALK, is constructed from 100 percent cotton woven fabric. The bleached fabric is neither napped nor printed. The open end of the pillowcase contains a four-inch-wide self hem. The hem is held by decorative stitching forming a one-inch-wide repetitive butterfly-like design. The decorative stitching is sewn above a four stitch per inch (spi) basting stitch. 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 four spi basting stitch was required to complete the hem and was not considered embroidery because the four spi basting stitch, alone, would not be able to sustain repeated use and hold the hem. See HQ 965033, dated July 16, 2002. Therefore, the decorative stitching applied to the pillowcase is not considered embroidery for tariff purposes. The applicable subheading for the pillowcase 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6302.31.9010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6302.31.9010, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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