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NY H86495

January 10, 2002

CLA-2-63:RR:NC:TA:349 H86495


TARIFF NO.: 6302.31.5020

Ms. Joyce E. Jones
American Pacific Enterprises LLC
3901 Gantz Road, Suite A
Grove City, OH 43123

RE: The tariff classification of a flat sheet from China, India and Pakistan.

Dear Ms. Jones:

In your letter dated December 14, 2001 you requested a classification ruling.

The submitted sample, identified as sheet # 2433, is a flat sheet. The sheet is made from 100 percent cotton woven yarn dyed fabric. The fabric has a stripe sateen weave. All four sides are hemmed. There is a decorative stitch next to the completed hem at the top of the sheet. This decorative stitch is sometimes referred to as “hemstitching”. As requested the sample is being returned.

The issue for this item is whether the decorative stitching along the hem is considered embroidery for purposes of classification. The stitching on the sheet 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 sheet 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 sheet 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 sheet is considered embroidery and it will be classifiable as “containing any embroidery”.

The applicable subheading for the flat sheet will be 6302.31.5020, 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: sheets. The duty rate will be 21.5 percent ad valorem.

The flat sheet falls within textile category designation 361. Based upon international textile trade agreements products of China, India and Pakistan 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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.


Robert B. Swierupski

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