CLA-2-63:RR:NC:TA:349 L80062
Ms. Rachel Gow
Nutcracker Designs
Accent Imports, Candym Enterprises Ltd.
95 Clegg Road
Markhan, Ontario
Canada L6G 1B9
RE: The tariff classification of dishtowel, tablecloth, placemat, table runner and napkin from India.
Dear Ms. Gow:
In your letter dated October 6, 2004 you requested a classification ruling.
You submitted samples of a dishtowel, tablecloth, placemat, table runner and napkin. All of the items are made from cotton woven fabric. The dishtowel measures 18 x 29 inches and all of the edges are hemmed. One end of the towel is embroidered with the word “Parsley”, sprigs of parsley and a leaf design. The tablecloth measures approximately 60 x 84 inches. The fabric has a yarn dyed plaid design. The warp and weft yarns extend on all four sides to form a 2.5 inch knotted fringe. The placemat and table runner are hemmed on all four sides. They are both printed with a stripe pattern. The placemat measures 12.5 x 19 inches and the table runner measures 13 x 89 inches. The printed napkin is hemmed on all four sides and measures 15.5 x 16 inches.
The applicable subheading for the dishtowel will be 6302.91.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: other: towels: other: dish. The duty rate will be 9.2 percent ad valorem.
The applicable subheading for the tablecloth and napkin will be 6302.51.2000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: tablecloths and napkins: other: plain woven. The duty rate will be 4.8 percent ad valorem.
The applicable subheading for the placemat and table runner 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.
All of the items fall within textile category designation 369. Based upon international textile trade agreements products of India are not subject to quota or visa requirements.
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.
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