CLA-2 CO:R:C:T 950530 SK
District Director
U.S. Customs Service
555 Battery Street POB 2450
San Francisco, CA 94126
RE: Decision on Application for Further Review of Protest No.
280991-101274; classification of 100% cotton crocheted
lace runner; not table linen under 6302, HTSUSA;
classification under other furnishing articles; 6304, HTSUSA
Dear Sir:
This is a decision on application for further review of a
protest timely filed on behalf of L. Kee & Co., Inc., on July 22,
1991, against your decision regarding the classification of a
100% cotton crocheted lace runner. All entries were liquidated
April 26, 1991.
FACTS:
The submitted sample is a 100% cotton crocheted lace runner.
The runner measures approximately 16 inches by 72 inches. The
crocheted design is such that it incorporates interstices that
are over one inch in height and width.
This item was classified and liquidated under subheading
6304.91.0020, HTSUSA, which provides for other textile
furnishings. The importer, L. Kee & Co., Inc., contests this
classification and asserts that proper classification of this
article is under subheading 6302.91.2010, HTSUSA, which provides
for cotton crochet lace doilies and runners.
ISSUE:
Is the submitted article properly classifiable under heading
6304, HTSUSA, which provides for other furnishing articles, or
under heading 6302, HTSUSA, which provides for, inter alia, table
linen?
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 requires
that classification be determined according to the terms of the
chapter notes and, unless otherwise required, according to the
remaining GRI's. Where goods cannot be classified solely on the
basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.
Heading 6302, HTSUSA, provides for bed linen, table linen,
toilet linen, and kitchen linen. Upon initial reading of the
Explanatory Notes (EN) to heading 6302, HTSUSA, it would appear
that the subject merchandise is specifically provided for in this
provision inasmuch as EN (2) describes runners as included within
the definition of table linen. EN (2) reads as follows:
(2) Table Linen, e.g., table cloths, table mats and runners,
tray cloths, table centres, serviettes, tea napkins,
sachets for serviettes, doilies, drip mats.
It should be noted, however, that certain articles
of the above descriptions (e.g., table centres made from
lace, velvet or brocaded materials) are not regarded as
articles of table linen; they are usually classified in
heading 63.04.
It is apparent that the EN to heading 6302 exclude goods
that are of a more decorative nature and comprised of finer
fabrics. The articles listed as table linen all appear to be
utilitarian or designed to protect either diner or furniture from
food and liquid spillage or heat. Articles that are decorative
in nature, and made from fabrics such as lace which is finer and
more difficult to wash, are excluded from this provision. Thus,
while heading 6302, HTSUSA, provides for table runners, table
centres consisting of fine fabrics are excluded. Table centres
of lace, velvet and brocade serve a purely decorative function.
Likewise, table runners comprised of 100% cotton crocheted lace
are similarly decorative in nature and are not intended to guard
from food and drink spillage as are most articles of table linen.
Accordingly, the subject merchandise is more appropriately
provided for in heading 6304, HTSUSA, which provides for other
furnishing articles.
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Heading 6304, HTSUSA, provides for other furnishing
articles, excluding those of heading 9404. The EN to heading
6304, HTSUSA, include within its provisions the following:
. . . wall hangings and textile furnishings for ceremonies
(e.g., weddings or funerals); . . . cushion covers, loose
covers for furniture, antimacassars; table covers ...;
mantlepiece runners; curtain loops; valances ... .
These articles are clearly of a decorative nature. Although
both headings 6302 and 6304, HTSUSA, provide for runners, the
runners included in the latter provision are of limited
functional use. As the subject merchandise is made from a
crocheted lace, not designed to be used as table linen but rather
to decorate the home, it is properly included within this
provision of the Nomenclature.
The protestant asserts that classification of the subject
merchandise should be under heading 6302, HTSUSA, as that was the
classification accorded goods in New York Ruling Letter (NYRL)
839350, dated April 18, 1989. The description of the subject
merchandise in that ruling was limited and described the articles
only as "doilies and placemats". From this description, it is
apparent that classification of the placemats under heading 6302,
HTSUSA, was correct as these articles are indeed table linen.
However, with regard to the doilies, we are unable to determine
if that merchandise was correctly classified under heading 6302,
HTSUSA, without a more detailed description or the submission of
samples to this office. Doilies are defined in Webster's New
Collegiate Dictionary (1977), as 1: a small napkin 2: a small
often decorative mat. Therefore, classification of doilies may
be proper under either headings 6302 or 6304, HTSUSA, according
to the characteristics of the article in question. Accordingly,
at least one of the subject articles of NYRL 839350 was
distinguishable from the article presently at issue inasmuch as
placemats are definitively table linen. The doilies, if not
constructed from a fine decorative fabric unsuitable for use
while dining, were also properly classifiable as table linen.
HOLDING:
The subject merchandise is properly classifiable under
subheading 6304.91.0020, HTSUSA, which provides for other
furnishing articles, excluding those of heading 9404. The
applicable rate of duty is 11.5% ad valorem and the textile
category is 369.
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As the rate of duty under the classification indicated above
is the same as the liquidated rate, you are instructed to deny
the protest in full. A copy of this decision should be furnished
to the protestant with the Form 19 notice of action.
Sincerely,
John Durant, Director
Commercial Rulings Division