CLA-2-63:RR:NC:TA:349 E88136
6302.52.1020
Mr. Brian J. Murphy
Law Offices of Roy Ian Delbyck
Suite 706 Ocean Center, Harbour City
5 Canton Road, Tsimshatusi, Kowloon , Hong Kong
RE: The tariff classification of a tablecloth, napkins and placemats from Hong Kong.
Dear Mr. Murphy:
In your letter dated September 9,1999, received by this office on October 13, 1999, you requested a classification ruling on behalf of First Success Trading Limited.
You submitted samples of a tablecloth, napkins and placemats. Exhibit F is a tablecloth with twelve napkins. These items are made from 100 percent cotton woven fabric. The fabric is a plain weave. Both items have scalloped edges. One corner of the napkin is embroidered with a flower. The tablecloth is embroidered with a floral motif and dots. You have indicated that exhibit F will also be made from a cotton damask fabric.
Exhibit G is a napkin. The napkin is made from 100 percent linen woven fabric. The fabric is a damask weave. Two edges are hemmed and the other two are selvedge. The white napkin features an embroidered design. Exhibit H is a napkin made from 100 percent linen woven fabric. It is embroidered with a fern and also features drawnwork. This napkin will also be made in a damask weave.
Exhibit E is a placemat that will be made from either 100 percent cotton or 100 percent linen woven fabric. It measures approximately 14 x 19 inches. The center of the placemat is embroidered and it also contains drawnwork. As requested the samples are being returned.
The applicable subheading for Exhibit F (plain woven) will be 6302.51.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet line and kitchen linen: other table linen: of cotton: tablecloths and napkins: other: plain woven. The duty rate will be 5.2 percent ad valorem.
The applicable subheading for Exhibit F (damask) will be 6302.51.1000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: tablecloths and napkins: damask. The duty rate will be 6.5 percent ad valorem.
The applicable subheading for Exhibit E if cotton will be 6302.51.4000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen: other table linen: of cotton: other. The duty rate will be 6.8 percent ad valorem.
The applicable subheading for Exhibit E if linen will be 6302.52.2000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of flax: other. The duty rate will be 3.1 percent ad valorem.
The applicable subheading for Exhibit G and Exhibit H (damask) will be 6302.52.1010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of flax: tablecloths and napkins… damask. The duty rate will be 7.6 percent ad valorem.
The applicable subheading for Exhibit H (not damask) will be 6302.52.1020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: of flax: tablecloths and napkins… other. The duty rate will be 7.6 percent ad valorem
All of the items made from cotton fall within textile category designation 369. All of the items made from linen fall within textile category designation 899. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. The items that fall under category 899 are only subject to the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division