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NY N004146

December 22, 2006



TARIFF NO.: 6302.31.5010; 6302.32.1020

David G. Porter
Springs Global U.S. Inc.
205 N. White Street
Fort Mill, SC 29715-1654

RE: The tariff classification of a pilllowcase from China or Brazil

Dear Mr. Porter:

In your letter dated November 27, 2006 you requested a classification ruling.

The instant sample is a pillowcase. The pillowcase will made from either 100 percent cotton, 50 percent cotton and 50 percent polyester, 60 percent cotton and 40 percent polyester or 55 percent cotton and 45 percent polyester woven fabric. It is folded and sewn along two sides. The open end is folded to form an approximately 4-inch wide hem. The finished hem features a half inch wide row of multiple diagonal satin stitching creating a spiral effect. The very decorative satin stitch enhances the appearance of the submitted sample. 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 stitching on the pillowcase is considered embroidery and it will be classifiable as “containing any embroidery”.

Please note that the pillowcase made of a 50/50 blend of fibers, will be classified using Section XI Subheading Note 2(A) and Section Note 2(A). The pillowcase will be classified as if they consisted wholly of that one textile material which is covered by the heading, which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The pillowcase may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

In your letter you suggest classification of the cotton pillowcase under subheading 6302.31.9010, HTSUS and the polyester pillowcase under subheading 6302.32.2020, HTSUS. Subheadings 6302.31.9010 and 6302.32.2020, HTSUS apply to non-decorative items. In the instant case the pillowcase contains a decorative satin stitch that is considered embroidery.

 The applicable subheading for the pillowcase (cotton and chief weight cotton), 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 appliqué work: not napped pillowcases, other than bolster cases. The duty rate will be 20.9 percent ad valorem.

The applicable subheading for the pillowcase (50/50 blend), will 6302.32.1020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work pillowcases, other than bolster cases: not napped. The duty rate will be 14.9 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 cotton and chief weight cotton pillowcase falls within textile category designation 360. The 50/50 blend pillowcase falls within textile category designation 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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