CLA-2-63:RR:NC:TA:349 B81296
6304.93.0000
Ms. Mary L. Kiel
P.O. Box 1495
Marysville, WA 98270-1495
RE: The tariff classification of table linen and furnishings
from Scotland.
Dear Ms. Kiel:
In your letter dated January 20, 1997 you requested a tariff
classification ruling.
You submitted a sample of a doily and traycloth. You also
submitted descriptive literature with pictures of tablecloths,
tablecovers, napkins and runners. All the items will be made in
either in 100 percent polyester fabric or 89 percent cotton and
11 percent polyester fabric. The fabric is of an open-work lace
construction. The inwrought designs include thistles, castles
and the Loch Ness monster. The tablecovers will measure from 36
inches square and 34 inches round and are used as a table accent.
The tablecloths will be imported in various table linen sizes.
The napkin will measure 16 inches square while the runners and
table centers range in size from 11 inches square to 11 x 36
inches. The traycloth measures 14 x 20 inches. The round
doilies range in size from 7 to 14 inches in diameter and the
oval doily measures 12 x 18 inches.
The applicable subheading for the tablecloths and napkins
made from 89% cotton and 11% polyester will be 6302.51.3000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for bed linen, table linen, toilet linen and kitchen
linen: other table linen: of cotton: tablecloths and napkins:
other: other. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the tablecloths and napkins
made from 100% polyester will be 6302.53.0020, HTS, which
provides for bed linen, table linen, toilet linen and kitchen
linen: other table linen: of man-made fibers... tablecloths and
napkins: other. The rate of duty will be 12.4 percent ad
valorem.
The applicable subheading for the tablecovers, doilies,
traycloths and runners made from 89% cotton and 11% polyester
will be 6304.92.0000, 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 6.9 percent ad
valorem.
The applicable subheading for the tablecovers, doilies,
traycloths and runners made from 100% polyester 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. The rate of duty will be 10.2 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 212-466-5854.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division