CLA-2-63:RR:NC:TA:349 K86666
6302.52.2000; 6302.53.0030
Mr. Peter Gerlich
Marta Gerlich-Home Décor
1043 Atlantic Avenue, Apt. F
Hoffman Estates, IL 60194
RE: The tariff classification of various table centers, table runners and doilies from China.
Dear Mr. Gerlich:
In your letter dated June 7, 2004 you requested a classification ruling.
You submitted samples and included photos of table centers, table runners and doilies. The table centers, runners and doilies will be made from either 50 percent cotton and 50 percent polyester, 55 percent flax and 45 percent polyester, 100 percent polyester or 100 percent cotton. The items may be of woven or crocheted construction. The edges of the table centers will be either hemmed or crocheted. The table centers contain an embroidered design. One table center contains drawnwork. The instant table centers measure approximately 32 inches, 33 inches and 37 inches square. In your letter you refer to these items as tablecloths, however, they are smaller than the smallest standard sized tablecloth (52 inches square or 132 centimeters square)
The submitted table runner measures approximately 19 x 43 inches. The edges of the runner are finished with crochet work. One doily measures approximately 8 inches in diameter and is of crocheted construction. The second doily measures approximately 11 inches in diameter and is of woven construction. It features an embroidered chick and flower design.
Please note, that table centers, table runners and doilies constructed of a 50/50 blend of fibers, will be classified using Section XI Subheading Note 2(A) and Section Note 2(A). The table center, table runner and doily will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The table centers, table runners and doilies may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.
The applicable subheading for the table centers, runners and doilies of crocheted construction (chief weight flax) will be 6302.40.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: table linen, knitted or crocheted: of vegetable fibers (except cotton). The duty rate will be 6.4 percent ad valorem.
The applicable subheading for the table centers, runners and doilies of crocheted construction (chief weight cotton) will be 6302.40.2010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: table linen, knitted or crocheted: other… of cotton. The duty rate will be 6.8 percent ad valorem.
The applicable subheading for the table centers, runners and doilies of crocheted construction (chief weight polyester and 50/50 cotton and polyester) will be 6302.40.2020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: table linen, knitted or crocheted: other… other. The duty rate will be 6.8 percent ad valorem.
The applicable subheading for the table centers, runners and doilies of woven construction (chief weight cotton) will be 6302.51.4000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The duty rate will be 6.3 percent ad valorem.
The applicable subheading for the table centers, runners and doilies of woven construction (chief weight flax) 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 Free.
The applicable subheading for the table centers, runners and doilies of woven construction (chief weight polyester and 50/50 cotton and polyester) will be 6302.53.0030, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of man-made fibers… other. The duty rate will be 11.3 percent ad valorem.
The table centers, table runners and doilies chief weight flax fall within textile category designation 899. The table centers, table runners and doilies chief weight cotton fall within textile category designation 369. The table centers, table runners and doilies chief weight polyester fall within textile category designation 666. Based upon international textile trade agreements the crocheted items made of cotton and polyester from China are subject to quota and 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.
Please note, that the table runners, table centers and doilies that are embroidered with Easter eggs, bunny or chick design and the bells with a Christmas color design fall within the term of “festive articles”. In Park B. Smith Ltd. v. United States, Court No. 96-02-00344, the United States Court of International Trade issued a decision on the scope of the term “festive articles.” The decision was appealed (Court of Appeals No. 01-1578). The case is on remand now to the CIT. Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom.
In light of the prohibition set out in 19 CFR 177.7(b), and as the instant classification ruling request is closely related to the issue presently pending in the Court of Appeals, we are unable to issue a classification ruling letter to you with respect to items with Easter eggs, bunny or chick design and the bells with a Christmas color design.
When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, Bureau of Customs and Border Protection, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119.
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