CLA-2-63:OT:RR:NC:N3:349
Ms. Margaret Polito
3401 SE Court Drive
Stuart, FL 34997
RE: The tariff classification of a pillowcase from Pakistan
Dear Ms. Polito:
In your letter dated December 12, 2018, you requested a tariff classification ruling on behalf of your client, Nishat Chunian, Ltd. (“Nishat”) of Lahore, Pakistan. The letter was accompanied by three samples representing different stages of production. The samples will be retained by this office.
The completed sample is a pillowcase made from 100 percent cotton woven fabric. The fabric is neither printed nor napped. The 4 ¼ inch wide hem along the open end of the pillowcase is first held in place with a fusible tape. A scrolling vine and leaf design is embroidered over the fused seam to complete 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, dated 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 pillowcase is made with a decorative stitch and a fusible tape. The fusible tape is not strong enough to hold the hem alone and the decorative stitch is required to complete the hem. Therefore, the decorative stitching on the submitted pillowcase is functional and does not constitute embroidery.
The applicable subheading for the pillowcase 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 rate of duty 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division