HQ 083648: Classification of a pillow sham

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        HQ 083648

                                        September 15, 1989


          CLA-2 CO:R:C:G  083648 DSN

          CATEGORY:  Classification

          TARIFF NO.:  6302.32.1060

          Mr. Len Pawelczyk
          Attorney In Fact
          Asahi International, Corp.
          1000 Remington Road
          Schaumburg, Illinois 60173

          RE:  Classification of a pillow sham

          Dear Mr. Pawelczyk:

                This ruling letter is in response to your request of
          December 16, 1988, on behalf of Asahi International, Corp.,
          concerning classification under the Harmonized Tariff Schedule of
          the United States Annotated (HTSUSA), for pillow shams produced
          in Taiwan.  A sample was submitted for examination.

          FACTS:

                The sample at issue is a pillow sham composed of 52 percent
          polyester and 48 percent woven cotton.  The sham has a 2 1/2 inch
          ruffle composed of the same fabric and is stitched into the seams
          of the sham.

          ISSUE:

                Whether the pillow sham at issue is classified under
          heading 6302, HTSUSA.

          LAW AND ANALYSIS:

                Classification of merchandise is in accordance with the
          General Rules of Interpretation (GRI's), taken in order.  GRI 1
          provides that the classification shall be determined according to
          the terms of the headings and any relative section or chapter
          notes.  













                                         -2-

                Heading 6302, HTSUSA, provides for bed linen, table linen,
          toilet linen and kitchen linen.  The Explanatory Notes constitute
          the official interpretation of the tariff at the international
          level.  The Explanatory Notes to heading 6302 state that the
          heading covers bed linen, such as sheets, pillow cases, bolster
          cases, eiderdown cases and mattress covers.  Since the sample at
          issue is designed to be used on a bed and is similar to the above
          exemplars, it is classified under this heading.  See HRL 084091
          of June 9, 1989, where a pillow sham was classified under heading
          6302, HTSUSA.

                It is our opinion that a ruffle which is a non-functional
          piece of fabric is considered edging.  Fairchild's Dictionary of
          Textiles, 6th edition, states that edging is a broad term for
          material used as a decorative trim on the edge of garments.
          The merchandise at issue contains a ruffle and therefore will be
          classified accordingly.

          HOLDING:

                The merchandise at issue is classified under subheading
          6302.32.1060, HTSUSA, 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 applique work, other, other, textile category 666, and
          dutiable at the rate of 19.8 percent ad valorem.

                Due to the changeable nature of the statistical annotation
          and the restraint (quota/visa) categories applicable to textile
          merchandise, you should contact your local Customs office prior
          to importation of this merchandise to determine the current
          status of any import restraints or requirements.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division