CLA-2-63:RR:NC:TA:349 B89070

Mr. David M. Rickert
E. Besler & Company
115 Martin Lane
Elk Grove Village, Illinois 60007-1309

RE: The tariff classification of a tablecloth from Spain.

Dear Mr. Rickert:

In your letter dated August 20, 1997 you requested a tariff classification ruling.

The submitted oblong tablecloth is made from 55 percent polyester and 45 percent cotton plain woven fabric. The fabric comprising this tablecloth has been screened printed with an Easter bunny holiday design. All of the edges are finished and the tablecloth measures 60 x 102 inches.

The applicable subheading for the tablecloth will be 6302.53.0020, Harmonized Tariff Schedule of the United States (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.

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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division