CLA-2-63:RR:NC:TA:349 G80066
Ms. Carolyn B. Malina
Lands’ End, Inc.
5 Lands’ End Lane
Dodgeville, WI 53595
RE: The tariff classification of pillowcases from Portugal.
Dear Ms. Malina:
In your letter dated July 24, 2000 you requested a classification ruling.
You submitted two versions of a pillowcase referred to as style no. 71368. Both pillowcases are made from 100 percent cotton woven flannel fabric. The pillowcases are of standard construction with a self-hem at the opening of the pillowcase. One pillowcase is white in color and the hem along the open edge of the case features a decorative stitch sometimes referred to as “hemstitching”. This decorative stitch is sewn along the seam created when the 3 wide hem was formed. The second pillowcase is maroon in color and the hem along the open edge of the case features the same “hemstitching”. This pillowcase has another row of “hemstitiching” that is approximately ½ inch below the hem. This second row of decorative stitching has no function and is considered embroidery.
Heading 6302, Harmonized Tariff Schedule of the United States, provides for, inter alia, bed linen. The pillowcases at issue are classifiable within this heading. The heading is divided into subheadings that provide for bed linen with specific decorative features and those that are plain. Embroidery is included in these specific decorative features. The specific issue for these items is whether the decorative stitching along the hem is considered embroidery for purposes of classification. The stitching on the pillowcase is created by punching a line of small circular holes in the fabric and holding these holes open with a series of stitches. In addition to the decorative effect, this machine stitching is the only stitching that holds the hem.
In Headquarters Ruling Letter (HRL) 955576, dated June 1, 1994, Customs confronted the issue of whether bed linen containing decorative stitches should be classifiable in the subheading that provided for various embellishments including embroidery. One of the bed sheets therein possessed decorative stitching almost identical to the stitching located on the subject merchandise. Customs explained that "just because the stitch used may be considered a type of embroidery stitch does not mean that its use automatically creates embroidery." HRL 955576 further stated that in determining whether a decorative stitch constitutes embroidery, Customs will refer to three factors. The applicable criteria are as follow: 1. whether the stitching is ornamental, 2. whether the stitching creates or enhances a design or pattern, and 3. whether the stitching is superimposed upon a previously completed fabric or article or is stitching required to create or complete the fabric or article. Customs further maintains that the third factor focuses on the functionality and primary purpose of the stitching.
In the instant case, even though the stitching on the white pillowcase and the first row on the maroon pillowcase is decorative in nature, the stitching has a fundamental purpose in that it is required to complete the hem of the pillowcase. HRL 955576 states that "the fact that the manufacturer could have used a plainer stitch to hem the sheets is irrelevant. It is the choice of the manufacturer which stitches to use to produce his or her goods. It is not for us to judge the attractiveness of stitching utilized to create a good and decide, if a plainer stitch could have been used, that the choice of a prettier stitch makes it embroidery." Therefore, even though the stitching on the white pillowcase and the first row on the maroon pillowcase is ornate, it is not embroidery, and is not classifiable as containing any embroidery. However, the maroon pillowcase contains a second row of decorative stitching that has no functional purpose. That second row of hemstitching is considered embroidery.
The applicable subheading for the white colored pillowcase with the single row of hemstitching will be 6302.31.7010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped… pillowcases, other than bolster cases. The duty rate will be 5.3 percent ad valorem.
The applicable subheading for the maroon colored pillowcase with the double row of hemstitching will be 6302.31.3010, HTS, 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: napped… pillowcases, other than bolster cases. The duty rate will be 16.7 percent ad valorem.
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 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division