CLA-2 CO:R:C:G 086701 CC
Mr. Duncan Nixon
Sharetts, Paley, Carter & Blauvelt
1707 L Street, N.W.
Washington, D.C. 20036
RE: Classification of doilies and a table runner, made from
lace; not classifiable as table linen in Heading 6302;
classifiable as other furnishings in Heading 6304
Dear Mr. Nixon:
This letter is in response to your inquiry of March 6, 1990,
on behalf of Tessile, Inc., requesting tariff classification of
doilies and a table runner. Samples were submitted for
examination.
FACTS:
The merchandise at issue consists of six doilies and a table
runner, all of which are crocheted and composed of 100 percent
cotton. Three of the doilies are round: one has a diameter of 4
inches, one has a diameter of 6 inches, and one has a diameter
of 14 inches. There are also two heart-shaped doilies. One is
6 inches in diameter, and the other is 18 inches in diameter.
The remaining doily is oval-shaped and measures 6 inches by 10
inches. The table runner is rectangular and measures 16 inches
by 36 inches.
ISSUE:
Whether the submitted merchandise is classifiable as table
linen in Heading 6302 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) or as other furnishing articles
in Heading 6304, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 6302, HTSUSA, provides for bed linen, table linen,
toilet linen, and kitchen linen. Table linen is defined by The
Random House Dictionary of the English Language, the Unabridged
Edition (1983) as "tablecloths, napkins, etc., used in setting a
table." Webster's Third New International Dictionary, Unabridged
(1986) defines table linen as "linen (as tablecloths and napkins)
for use at the table."
The Explanatory Notes, the official interpretation of the
HTSUSA at the international level, state the following
concerning Heading 6302:
These articles are usually made of cotton or flax, but
sometimes also of hemp, ramie or man-made fibers, etc.; they
are normally of a kind suitable for laundering. They
include:
(2) Table linen, e.g., table cloths, table mats and
runners, tray cloths, table centres, serviettes, tea
napkins, sachets for serviettes, doilies, and 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 6304.
The merchandise at issue consists of doilies and a table
runner. A doily is defined by Webster's Dictionary as "2 a
archaic : a small napkin (as one provided at table with a fruit
course) b : a small often decorative piece (as of linen, lace,
or paper) usu. serving as a mat beneath some object (as a vase)
either for ornament or to protect an underlying surface." A
runner is defined by Webster's Dictionary as "11 b : a narrow
decorative cloth cover for the top of a piece of furniture (as a
table, dresser)."
We do not believe that the doilies and table runner at issue
meet the definition of table linen. The dictionary definition of
table linen includes tablecloths and napkins, used at or in
setting a table. Although the subject merchandise may be used
for setting a table, it may also be used on dressers,
mantlepieces and other furniture as furnishing articles. In
addition, although the Explanatory Notes state that doilies and
table runners are classifiable in Heading 6302, they also state
that certain articles made from lace are not regarded as table
linen and are classified in Heading 6304. The submitted
merchandise is made from lace and, we believe, would be excluded
from Heading 6302 according to the Explanatory Notes.
Heading 6304, HTSUSA, provides for other furnishing
articles. The Explanatory Notes state that this heading covers
furnishing articles of textile materials, other than those of the
preceding headings or of Heading 9404, for use in the home, etc.,
and includes cushion covers, loose covers for furniture,
antimacassars, table covers, and mantlepiece runners. We believe
that the submitted merchandise is of the class or kind of
articles classifiable as other furnishings. Therefore it is
classifiable in Heading 6304.
You believe that the submitted merchandise is classifiable
as table linen in Heading 6302. You state that the Explanatory
Notes list doilies and table runners as specific examples of
articles falling under the provision for table linen in Heading
6302. Also, the submitted merchandise is machine washable and
thus of a kind suitable for laundering. You have submitted
advertising circulars, which you claim show that doilies and
table runners are accessories for the table and are displayed
with advertisements with table cloths, napkins, placemats, and
other table linen.
Although the Explanatory Notes state that doilies and table
runners are classifiable in Heading 6302, they also state that
certain articles made from lace, such as table centers, are not
regarded as table linen and are classified in Heading 6304. The
doilies and table runner are made of lace and would be excluded
from Heading 6304. You contend that the submitted merchandise is
not made from lace. You state that the submitted merchandise is
merely hand knit (crocheted) in an open knit fashion, but lace is
not crocheted according to a definition in Fairchild's Dictionary
of Textiles. The Explanatory Notes frequently refer to lace as
consisting of design elements and background elements of net or
mesh, yet the merchandise at issue has no background element or
net or mesh. Finally you state that the submitted merchandise is
hand knit directly from yarn and, therefore, is not "made from
lace materials."
We believe that the submitted merchandise is made from lace.
First, although the definition in Fairchild's does not
specifically make a reference to crocheted material, Textiles:
Fiber to Fabric, 5th Edition (1975) states that real laces
include "needlepoint, bobbin (pillow), darned, crocheted
(emphasis added), and knotted." In addition, the Explanatory
Notes to Heading 5804 list crochet lace as a principal class of
hand-made lace. Second, the design elements of the merchandise
at issue are joined by meshes and meet the requirements for lace
according to the Explanatory Notes to Heading 5804, which state
the following:
Lace is an ornamental or decorative openwork fabric in
which design elements (more or less intricate) formed by the
intertwisting of threads are joined either by meshes,
usually of regular size and shape, forming an apparent
openwork ground fabric, or by ornamental links (brides)
which themselves give pattern effects.
Third, lace can be made from yarn. A Dictionary of Textile
Terms, 13th Edition (1980) by Dan River, Inc. states that one
yarn can be used to make a lace. Therefore the submitted
merchandise is made from lace and would be excluded from
classification in Heading 6302, based on the Explanatory Notes.
You argue that the submitted merchandise meets the
requirement of being suitable for laundering, since it is machine
washable. Suitability for laundering would not determine, by
itself, whether the submitted merchandise is table linen. Many
furnishing articles are also suitable for laundering. You state
that the laundry and lace provisions of the Explanatory Notes to
Heading 6302, when read together, indicate that only those lace
articles that are not suitable for laundering are excluded from
classification in Heading 6302. We cannot agree with such an
interpretation. The Explanatory Notes state that articles
classifiable in this heading are normally (emphasis added) of a
kind suitable for laundering. In addition, the Explanatory Notes
state "certain articles of the above description, e.g., table
centres made from lace" are excluded from classification in
Heading 6302. This statement indicates that table centers made
from lace are excluded from classification in Heading 6302,
whether or not they are suitable for laundering.
Although the submitted circulars show that the merchandise
at issue is advertised with other table linen, they, as well as
other advertising, show that doilies and table runners are also
advertised with articles that could be classified as other
furnishings.
Therefore, in application of GRI 1 and the Explanatory
Notes, the submitted merchandise is not classifiable in Heading
6302. Instead, it is classifiable in Heading 6304.
HOLDING:
The submitted merchandise is classified under subheading
6304.91.0020, HTSUSA, which provides for other furnishing
articles, excluding those of Heading 9404, other, knitted or
crocheted, of cotton. The rate of duty is 11.5 percent ad
valorem, and the textile category is 369.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) 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.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
The samples are being returned under separate cover.
Sincerely,
John Durant, Director
Commercial Rulings Division