CLA-2-63:RR:NC:N3:349
Mr. David Byrd
Park Designs
P.O. Box 10038
Goldsboro, NC 27532
RE: The tariff classification of a table runner, jar candle wrap and decorative mini plate from India and China
Dear Mr. Byrd:
In your letter dated April 23, 2010 you requested a classification ruling.
The submitted samples are a table runner (103-12M), jar candle wrap (74-100) and a decorative mini plate (24-121). The table runner is stated to be made from 70 percent cotton and 30 percent rayon woven fabric. It is comprised of two layers of fabric sewn together along the edges. The runner measures 13 x 36 inches.
The jar candle wrap is made from 100 percent cotton woven fabric. It is comprised of two layers of fabric sewn together along the edges and over stitched with a blanket stitch. The face of the wrap features an embroidered design. It is made to wrap around a candle jar by means of a hook and loop fastener. The wrap measures approximately 3.5 x 14 inches. The wrap and table runner are made in India.
The decorative mini plate is composed of wood. The hand painted plate measures approximately 5.5 inches in diameter. The decorative wooden plate features the words “Love Deeply” on a black background in the center of the plate and a border decorated with a berry and vine design encircling the edge. You state in your letter that it will be sold as a set of four plates intended for decorative purposes only. The plate is made in China.
The applicable subheading for the table runner will be 6302.51.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The rate of duty will be 6.3 percent ad valorem.
The applicable subheading for the jar candle wrap will be 6307.90.9889, HTSUS, which provides for which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the wooden decorative mini plate will be 4420.10.0000, HTSUS, which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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