CLA-2-63:OT:RR:NC:N3:349
Ms. Josie Gonzalez
Costco Wholesale Corporation
999 Lake Dr.
Issaquah, WA 98024
RE: The tariff classification of a placemat and napkin set from China
Dear Ms. Gonzalez:
In your letter dated April 6, 2011 you requested a tariff classification ruling.
The submitted sample is a placemat and napkin set (Costco Item Number 870363). The set contains six placemats and six napkins. The placemats are made from extruded textile strips that have been braided and then sewn together in a concentric figuration to form the placemat. The placemats measure 15 inches in diameter.
The napkins are made from 65 percent polyester and 35 percent cotton printed plain woven fabric. The napkins are hemmed on all four sides. They measure 17 inches square.
The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:
(a) consist of at least two different articles which are prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet a particular need or carry out a specific activity;
(c) are put up in a manner suitable for sale directly to users without repacking
The placemat and napkin set meets the qualifications of “goods put up in sets for retail sale”. The components of the sets consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The placemats impart the essential character of the set.
The applicable subheading for the placemat and napkin set will be 6302.59.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: other table linen: of other textile materials: other… other. The rate of duty will be 8.8 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/.
You have also inquired as to the proper method of reporting the quantity for statistical purposes. The “CBP Form 7501 Instructions,” available at www.CBP.gov, contain the reporting requirement and state, in pertinent part:
"For sets, which are classifiable in accordance with GRI 3(b) or 3(c) of the HTS [Harmonized Tariff System], report in column 30 the HTS number from which the rate of duty for the set is derived. Precede this number with an SPI [Special Program Indicator] of "X." Report with that part of the set so classified the total value, quantity and charges associated with the set, as well as all applicable duties, taxes, and fees, in the appropriate columns. In addition, each article in the set (including the article designated with a prefix of "X") should be reported on a separate line as if it were separately classified. Precede these HTS numbers with an SPI of "V." Report the quantity and value attributed to each article associated with the "V" SPI. All other reporting requirements including, but not limited to, quota, visa, licensing, and other government agency requirements, should be reported along with the appropriate HTS number preceded with an SPI of "V." Both the "X" and "V" should be right justified in column 27, immediately preceding, and on the same line as the HTS number to which it applies.”
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