CLA-CO:R:C:T 957233 GG
Mr. J.M. Abrahams
President
The Phil Patterson Corp.
4521 Fleur Drive, Suite F
Des Moines, IA 50321-2730
RE: Classification of doilies, table linen, table covers, and
Christmas stockings; reconsideration of NY 849399
Dear Mr. Abrahams:
This is in response to your request of September 23, 1994,
for a ruling on the tariff classification of doilies and table
linen made in Liechtenstein. Your client is Heritage Imports,
Inc ("Heritage"). You also ask us to review New York Ruling
Letter (NY) 849399, issued to Heritage on March 7, 1990.
FACTS:
The merchandise at issue is 100% polyester machine knit
bobbinet jacquard doilies, table linen and covers, and Christmas
stockings. They are universally referred to by the importer as
"doilies". All have intricate floral patterns or ornamental
designs. They resemble lace in appearance. Washing instructions
indicate that they are machine or hand washable and may be
placed, for a short time, in the dryer. The doilies will be
imported in a finished condition or as uncut yardage. The uncut
yardage will be separated into individual items in the United
States by cutting with a "hot knife" along well-defined threads
around the edges.
Twenty-five samples were submitted. They range from doilies
eight inches in diameter to tablecloths of a size to cover a
large dining table. Specifically, the samples include:
Style 3636 (Bouquet Design)
12" (30 cm) round doily
64" (163 cm) round tablecloth
36" x 36" (90 x 90 cm) table cover
Style 7015 (Heart and Flower Design)
15" x 44" (40 x 110 cm) runner
17" x 72" (43 x 184 cm) runner
36" (92 cm) round table cover
Style 3613 (Rose Design)
8" (20 cm) round doily
20" (50 cm) round table cover
30" (75 cm) round table cover
72" (184 cm) round tablecloth
8" x 14" (20 x 36 cm) oval table center
12" x 16" (30 x 40 cm) oval table center
12" x 24" (30 x 60 cm) oval table center
13" x 20" (33 x 51 cm) oval table center
15" x 33" (37 x 85 cm) oval table center
17" x 50" (43 x 130 cm) oval table center
52" x 72" (132 x 184 cm) oval tablecloth
60" x 86" (153 x 220 cm) oval tablecloth
59" x 108" (153 x 275 cm) oval tablecloth
Uncut yardage containing five 8" x 14" doilies
Style 7026 (Petite Rose Design)
12" x 28" (33 x 75 cm) runner
15" x 39" (40 x 100 cm) runner
15" x 48" (40 x 120 cm) runner
17" x 60" (43 x 150 cm) runner
Style 7066 (Holiday Stocking Design)
46 x 64 cm holiday stocking
The size of the doilies classified in NY 849399 was not
specified, beyond the fact that they were manufactured in rolls
300 cm wide and would be imported in several shapes and sizes.
The "doilies" in NY 849399 were classified in heading 6304 of the
Harmonized Tariff Schedule of the United States (HTSUSA). The
importer claims that the correct classification is in heading
6302, HTSUSA.
ISSUE:
How is the merchandise at issue properly classified?
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be according to the terms of the headings
and any relative section or chapter notes. Merchandise that
cannot be classified in accordance with GRI 1 is to be classified
in accordance with subsequent GRI's.
The two competing headings, 6302 and 6304, fall within
Chapter 63 of the HTSUSA. This chapter covers, in pertinent
part, other made up textile articles. Heading 6302, HTSUSA,
provides for bed linen, table linen, toilet linen and kitchen
linen. The items enumerated in Heading 6304, HTSUSA, are other
furnishing articles, excluding those of heading 9404. Heading
9404, a provision for mattress supports and other articles of
bedding, is clearly inapplicable.
In determining the proper heading for the merchandise at
issue, reference to the Explanatory Notes (EN) is helpful. EN
63.02, in describing the table linen covered by heading 6302,
HTSUSA, states, in pertinent part, that
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 centers, serviettes, tea
napkins, sachets for serviettes, doilies, drip mats.
It should be noted, however, that certain articles
of the above descriptions (e.g., table centers made
from lace, velvet or brocaded materials) are not
regarded as articles of table linen; they are usually
classified in heading 63.04.
Explanatory Note 63.04, in turn, states that [heading 6304]
covers furnishing articles of textile materials, other than those
of the preceding headings ... for use in the home ... includ[ing]
table covers ... [and] mantelpiece runners.
In interpreting these provisions, Customs has previously
determined that table linen which is more decorative than
utilitarian in nature, by reason of being made of fine or
delicate fabrics which are not suitable for repeated laundering,
and which would neither withstand the wear and tear associated
with dining nor provide the coverage necessary to protect the
table or diner, are correctly classified under heading 6304,
HTSUSA. See, for example, Headquarters Ruling Letter (HRL)
935486, dated October 6, 1993; HRL 950530, dated December 17,
1991. In those rulings, crocheted cotton or cotton/linen blend
crocheted lace was placed in heading 6304. Applying the same
rationale here, it is our opinion that the polyester fabric used
in your client's merchandise, while indisputably decorative, is
of a resiliency and density sufficient to serve a functional
purpose. The fabric can be washed repeatedly and would provide
some protection from a warm plate or serving dish. It closely
resembles the knitted polyester jacquard lace-like fabric used to
produce the table coverings discussed in HRL 956361, dated July
14, 1994. The runners, placemats and tablecloths of that ruling
were placed in heading 6302, HTSUSA. Accordingly, Heritage's
table covers that can be identified as table linen fall under
that heading.
Most of the submitted samples meet the definition of table
linen found in EN 63.02, set out above. However, several items
clearly serve a different purpose. Most obviously, the
unfinished Christmas stocking cannot be characterized as table
linen. Rather, it is an article for Christmas festivities,
falling under heading 9505, HTSUSA. EN 95.05 specifically
includes Christmas stockings under that heading. The unfinished
condition of the Christmas stocking at the time of entry will not
affect its classification, because, pursuant to GRI 2(a), the
essential character of the stocking is apparent notwithstanding
the article's unfinished state. In addition, several of the
"doilies" that are too large to be called table centers but too
small to qualify as tablecloths, are not encompassed by the term
"table linen". Specifically, the 36"x36" (90 x 90 cm) square,
and the 30" (75 cm) and 36" (92 cm) round, table covers provide
coverage more suitable for small end tables than for tables
designed for dining. This conclusion is predicated on the size
of standard tablecloths starting at 52 inches square or 60 inches
in diameter. Therefore, they are classifiable as other
furnishing articles under heading 6304, HTSUSA.
Chapter 63 is in Section XI of the HTSUSA. Section Note 7
states that the expression "made up" means, among other things,
produced in the finished state, ready for use (or merely needing
separation by cutting dividing threads) without sewing or other
working (for example, certain dusters, towels, tablecloths, scarf
squares, blankets); or knitted or crocheted to shape, presented
in the form of a number of items in the length. The doilies
contained in the imported uncut yardage are both easily separated
by cutting dividing threads with a hot tool and are knitted to
shape in the form of a number of items in the length.
Accordingly, the "doilies" contained in the uncut yardage are
"made up" articles within the meaning of Chapter 63, and take the
same classification as their corresponding articles that are
separated prior to importation.
The ruling which you ask us to review, NY 849399, refers to
the merchandise classified as "doilies", but does not specify
their size or function. No additional information is contained
in the ruling request that resulted in the issuance of NY 849399.
Given the fact that the articles Heritage imports may fall under
one of several headings, including the heading arrived at in NY
849399, we deem it inappropriate to modify or revoke that
particular ruling absent more specific information on the exact
nature of the items originally classified.
HOLDING:
The articles that fall within the meaning of "table linen"
are classifiable under subheading 6302.40.2020, HTSUSA, as bed
linen, toilet linen and kitchen linen: table linen, knitted or
crocheted: other: other, dutiable at the rate of 7.6% ad valorem.
The applicable textile quota category is 666.
The table coverings that measure 36" x 36" (90 x 90 cm)
square, 30" (75 cm) round, and 36" (92 cm) round, are
classifiable under subheading 6304.91.0040, HTSUSA, as other
furnishing articles, exluding those of heading 9404: other:
knitted or crocheted: of man-made fibers, dutiable at a rate of
10.9% ad valorem. This merchandise is subject to textile quota
category 666.
The unfinished Christmas stocking is classifiable under
subheading 9505.10.5020, HTSUSA, as a festive, carnival or other
entertainment article, including magic tricks and practical joke
articles; parts and accessories thereof: articles for Christmas
festivities and parts and accessories thereof: other: other:
other, dutiable at a free rate of duty. This article is not
subject to a textile quota category.
Due to the changeable 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