CLA-2-63:RR:NC:TA:349 J89010
Ms. Zsuzanna Dorko
O & Z Supply
1021 W. Birch Ave.
Milwuakee, WI 53209
RE: The tariff classification of doilies from Hungary.
Dear Ms. Dorko:
In your letter dated September 30, 2003 you requested a tariff classification ruling.
You submitted pictures of doilies and two samples. Three of the doilies, referred to as styles 14 2205 1001, 14 2105 1001 and 14 3105 1001, are made from 100 percent cotton bobbin lace. The center of the doilies feature a needlepoint floral design on a silk or nylon canvas. This design will be made from either cotton or silk threads. The doilies measure approximately 18 inches in diameter, 8 inches in diameter and a 9 x 6.25 inch oval.
The last doily is made from a woven velvet fabric. The fiber content of the velvet fabric was not stated. The velvet fabric is backed with a synthetic woven fabric. The center of the doily features a needlepoint floral design made from nylon canvas with cotton threads. The edges are finished with a gold trim. This doily measures approximately 8 inches in diameter.
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 centers, 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 centers made from lace, velvet or brocaded materials) are not regarded as articles of table linen; they are usually classified in heading 6304.” Following the Notes, the submitted lace and velvet doilies will be classified as other furnishing articles. As requested the samples are being returned.
The applicable subheading for the three bobbin lace doilies and the velvet doily (if the velvet fabric is of cotton) will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the velvet doily (if the velvet fabric is of synthetic fibers) will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. 9.4 percent ad valorem.
The applicable subheading for the velvet doily (if the velvet fabric is of artificial fibers) will be 6304.99.6020, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: other: other… of artificial fibers. The rate of duty will be 3.5 percent ad valorem.
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 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division