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NY M83065




May 12, 2006

CLA-2-63:RR:NC:N3:349 M83065

CATEGORY: CLASSIFICATION

TARIFF NO.: 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 April 26, 2006 you requested a classification ruling.

You submitted samples of two revised forms of hemstitching to be used on pillowcase style # RVBD451. The original pillowcase was the subject of New York Ruling Letter M80308 dated February 3, 2006. Style # RVBD451 is made from 100 percent cotton woven fabric, which is not printed or napped. It is folded and sewn along two sides. One end has a slit opening used to accommodate the insertion of a pillow. The fabric on the open end of the pillowcase is folded to form a 4-inch wide hem.

In the original pillowcase a row of decorative hemstitching was sewn next to the finished seam that formed the 4-inch wide hem. That stitch, sometimes referred to as a picot stitch, was considered embroidery as it was decorative and not functional since it was sewn along a finished hem.

The hem treatment on revised version #1 is first formed with an approximately 4-stitch per inch basting stitch. The hemstitching or picot stitch is sewn along the seam and helps to hold the seam. The hem treatment used on revised version #2 does not contain a basting stitch. The hemstitching or picot stitch along the hem is the only stitch holding the 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. HQ 963601 of February 15, 2000 explained that a decorative stitch, similar to the instant hemstitching, sewn over a completed hem (made with a straight stitch) is not functional and would be considered embroidery. The hem on the original pillowcase style # RVBD451 in NY M80308 was made in a manner similar to that of HQ 963601.

The hem treatment on revised version # 1 is made with a decorative hemstitching and a basting stitch. HQ 965033, dated July 16, 2002, concerned the classification of pillowcases that had a hem formed by a basting stitch with a row of decorative hemstitch sewn along the hem. The ruling noted that: “the hem has been sewn first by a basting stitch and then completed with the picot stitch. A visual examination of the particular basting stitch hem reveals that it is approximately 4 stitches per inch. The regular stitch on the pillowcase is approximately 11 stitches per inch. The instant basting stitch alone would not be able to sustain repeated use and thus the decorative hemstitch serves to complete the hem. Like the sheets at issue in HQ 955576, due to its functionality, the picot stitch on the instant pillowcase does not constitute embroidery.” Noting the similarity of the instant hem treatments (versions #1 and # 2) and following the reasoning in the cited rulings, the decorative hemstitching on the revised samples does not constitute embroidery.

The applicable subheading for the pillowcases with revised hem treatments (versions # 1 and #2) 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: 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/.

The pillowcase falls 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.

Sincerely,

Robert B. Swierupski
Director,

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