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NY F88049

July 11, 2000

CLA-2-63:RR:NC:TA:349 F88049


TARIFF NO.: 6302.21.5010

Ms. Melinda Berrier
B & D Customs Broker
2100 E. Kivett Dr.
High Point, NC 27260

RE: The tariff classification of pillowcases from France.

Dear Ms. Berrier:

In your letter dated June 12, 2000 you requested a tariff classification ruling.

The submitted samples, identified as A, B and C, are pillowcases. All of the pillowcases are made from 100 percent cotton woven fabric. The fabrics are printed with a floral design. They are sewn along three sides with a slit opening along the fourth used to accommodate the insertion of the pillow. Sample A features a row of piping inserted in the seam of the hem. Samples B and C feature a hem that has been pre-stitched and covered with what you refer to as a “Bourdon zigzag stitch”. This stitch is similar in appearance to a satin stitch.

The pillowcase with piping will be classifiable in the subheading that provides for bed linen containing piping. The issue for the other pillowcases is whether the “Bourdon” stitch is considered embroidery. 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 a satin stitch is commonly 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 pillowcases contain a stitch that has a decorative effect and would be considered ornamental. The satin stitch enhances the appearance of the submitted samples. The stitching is not required to complete the hem of the pillowcases 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 “Bourdon” stitching on Sample B and C is considered embroidery and the pillowcases are classifiable as “containing any embroidery”.

The applicable subheading for the styles A, B and C will be 6302.21.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped pillowcases, other than bolster cases. The rate of duty will be 22.1 percent ad valorem.

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 212-637-7078.


Robert B. Swierupski

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