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NY M84155

June 21, 2006

CLA-2-63:RR:NC:TA:349 M84155


TARIFF NO.: 6302.31.9020

Margaret R. Polito
Neville Peterson LLP
17 State Street – 19th Floor
New York, NY 10004

RE: The tariff classification of sheet from Pakistan.

Dear Ms. Polito:

In your letter dated June 8, 2006 you requested a classification ruling on behalf of Nishat Chunian Ltd.

The submitted sample is a sheet. The sheet is made from cotton woven fabric. The fabric is not napped or printed. The flat sheet has a ½ inch hem on three sides with the remaining side having a 4-inch hem. The 4-inch wide hem is finished with a decorative stitch, referred to as baratta stitch, that has the appearance of satin stitch embroidery. This decorative stitch is sewn over an approximately 4-stitch per inch basting stitch.

  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 sewn over a completed hem (made with a straight stitch) is not functional and would be considered embroidery.

     The instant flat sheet is made with a decorative stitch 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 and following the reasoning in the cited rulings, the decorative stitching on the submitted sheet does not constitute embroidery

The applicable subheading for the sheet will be 6302.31.9020, 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... sheets. 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 sheet falls within textile category designation 361. 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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