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NY M80308

February 17, 2006

CLA-2-63:RR:NC:N3:349 M80308


TARIFF NO.: 6302.31.5010; 6302.31.9010

Ms. Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1359 Broadway, 21st Floor
New York, NY 10018

RE: The tariff classification of pillowcases from Pakistan.

Dear Ms. Whitley:

In your letter dated February 3, 2006 you requested a classification ruling on behalf of Royal Velvet.

The instant samples, style numbers RVBD451 and RVBD458, are pillowcases with different hem treatments. The pillowcases are made from 100 percent cotton woven fabric. The fabric is not printed or napped. Both pillowcases are folded and sewn along the bottom and one side. The fourth side features a slit opening. The fabric on the open end of the pillowcases is folded to form a 4-inch wide hem. The hem on style number RVBD451 contains a decorative stitch referred to as "hemstitch". This decorative hemstitch is sewn next to the edge of the finished hem and is considered embroidery.

The hem on style number RVBD458 contains a stitch that you refer to as “barrata”. This decorative zigzag stitch gives the appearance of a “satin stitch” but it is the only stitch that holds the finished hem. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. In this case the “barrata” stitch is not considered embroidery.

The applicable subheading for the style number RVBD451 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 rate of duty will be 20.9 percent ad valorem. The applicable subheading for style number RVBD458 will be 6302.31.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped pillowcases, other than bolster cases. The duty rate 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 World Wide Web at http://www.usitc.gov/tata/hts/.

Both pillowcases fall within textile category designation 360. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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