CLA-2 CO:R:C:T 954807 SK
TARIFF NO.'s: 6302.51.4000; 6302.52.2000
R. Lyn Thomas
Lin Lyn Trading Ltd.
P.O. Box 297
Woods Cross, Utah 84087
RE: Doilies; table linen of heading 6302, HTSUSA v. other
furnishings of heading 6304, HTSUSA v. embroidered motifs of
heading 5810, HTSUSA; HRL 953486 (10/6/93); NYRL 886899 (6/8/93);
Dear Mr. Thomas:
This ruling is in response to your letter of July 3, 1993,
requesting a binding classification ruling for six styles of
doilies. One representative sample was submitted to this office
for examination. Photocopies of the other five styles were
included in your submission.
FACTS:
The textile doilies at issue are made from either a 55
percent linen/ 45 percent cotton blend or from 100 percent
cotton. The submitted sample is a rectangular doily that
measures approximately 6-1/2 inches by 9 inches. The doily has a
central area made from a woven fabric that has been embroidered
with two small flowers, leaves and dots. The doily is surrounded
by a lacet lace edging. The photocopies of the other five styles
show that they are similar in construction to the submitted
sample, differing only in size and shape.
ISSUE:
What is the proper classification of the articles at issue?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
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order. Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI's.
In your submission to this office, you claim that the
articles at issue are classifiable under heading 5810, HTSUSA, as
embroidered motifs. In support of your contention, you cite
several rulings in which doilies were classified within that
heading. The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) to heading 5810, section III (2) at page
810, which represent the official interpretation of the HTS at
the international level, define embroidered motifs as "individual
pieces of embroidered design serving no other function than to be
incorporated or appliqued as elements of embroidery in, for
example, underwear or articles of apparel or furnishings"
[emphasis added]. EN (d) to heading 5810 enumerates articles
excluded from this heading, specifically cited are tray cloths,
table centres, mantlepieces covers and table mats. This office
is of the opinion that the articles at issue have a function
other than to be incorporated in or appliqued to other articles
of apparel or furnishings. These articles are of a size, design
and construction that are well-suited for use as doilies either
of the kind used as table linen or of the kind used as home
furnishing articles. This fact precludes classification within
heading 5810, HTSUSA. Moreover, the rulings you cited as
precedential are distinguishable from the instant case in that
those articles were either miniature doilies (See New York Ruling
Letter (NYRL) 886899, dated June 8, 1993) or they were described
as "insets", "appliques", "greeting card inserts" and various
other types of motifs only suitable for use as accessories for
blouses, t-shirts, cards, etc... .
The next issue is whether the subject merchandise is
classifiable as articles of table linen under heading 6302,
HTSUSA, or as home furnishing articles under heading 6304,
HTSUSA. In Headquarters Ruling Letter (HRL) 953486, dated
October 6, 1993, this office issued a response to a request for
internal advice made by the law firm of Stein Shostak Shostak &
O'Hara on your behalf. HRL 953486 dealt with the classification
of doilies similar to those currently at issue and in that ruling
this office held that:
"doilies are used both as table linen and as home
furnishing articles. Although both headings 6302
and 6304 potentially govern the classification of
the subject merchandise, it is only the EN to
heading 6302 which specifically provide for "doilies".
Accordingly, the non-lace doilies at issue ... are
classifiable within heading 6302, HTSUSA, as this
heading provides more specifically for the articles
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at issue than does heading 6304, HTSUSA. See
Headquarters Ruling Letter (HRL) 950530, dated
December 17, 1991, in which this office held that
"doilies, if not constructed from a fine decorative
fabric unsuitable for use while dining, [are] ...
properly classifiable as table linen."
On the basis of our analysis set forth in HRL 953486, this
office is of the opinion that the non-lace doilies at issue are
classifiable as table linen under heading 6302, HTSUSA.
HOLDING:
If the doilies the subject of this ruling are made from 55
percent linen and 45 percent cotton, they are classifiable under
subheading 6302.52.2000, HTSUSA, which provides for, inter alia,
"other table linen: of flax: other...," dutiable at a rate of 6.2
percent ad valorem. The applicable textile quota category is
899.
If the doilies the subject of this ruling are made from 100
percent cotton, they are classifiable under subheading
6302.51.4000, HTSUSA, which provides for, inter alia, "other
table linen: of cotton: other...," dutiable at a rate of 7.2
percent ad valorem. The applicable textile quota category is
369.
The designated textile and apparel categories may be
subdivided into parts. If so, the 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 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 updated weekly and
is available for inspection at your local Customs office.
Due to the nature of the statistical annotation (the ninth
and tenth digits of the classification) and the restraint
(quota/visa) categories, 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