CLA-2-RR:NC:TA:349 C88792
Ms. Jill Burns
MSAS Customs Logistics Inc.
10205 N.W. 19th Street, Suite 101
Miami, FL 33172
RE: Classification and country of origin determination for napkins, table
tops and tablecloths; 19 C.F.R. §102.21(c)(2); tariff shift
Dear Ms. Burns:
This is in reply to your letter dated June 4, 1998, on behalf of Penn State
Textile Mfg., requesting a classification and country of origin determination
for napkins, table tops and tablecloths which will be imported into the United
States.
FACTS:
The subject merchandise consists of napkins, table tops and tablecloths.
You have submitted samples of four styles. All of the styles are made from a
100 percent cotton fabric. The white, 6.5 ounces per square yard fabric is
woven with a momie or granite weave. The napkins, Style No. 1110, measure 20
inches square and are hemmed on three sides with a selvage edge on the fourth.
The tablecloths, Style 1254, measure 54 x 55 inches and are hemmed on all four
sides. The table tops, Styles 1250 and 1252, measure 36 x 36 inches and 45 x 46
inches, respectively. Style 1250 is hemmed on all four sides while Style 1252 is
hemmed on two sides with a selvage edge on the remaining two sides.
The manufacturing operations for the napkins, table tops and tablecloths
are as follows:
China:
-cotton fabric is woven.
Honduras:
-fabric is cut to size, hemmed and a label is affixed.
ISSUE:
What are the classification and country of origin of the subject
merchandise?
CLASSIFICATION:
Heading 6302, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), provides for bed linen, table linen, toilet linen, and kitchen linen.
The Explanatory Notes to the Harmonized Commodity Description and Coding System
(EN), although not legally binding, are the official interpretation of the
tariff at the international level. The EN to Heading 6302, HTSUSA, provides
examples of table linen and includes items such as table cloths, table mats,
runners, table centres, tea napkins and doilies
Heading 6304, HTSUSA, provides for other furnishing articles, excluding
those of heading 9404. The EN to Heading 6304, HTSUSA, states that this heading
covers furnishing articles of textile materials, other than those of the
preceding headings or of Heading 9404, for use in the home, and includes cushion
covers, loose covers for furniture, antimacassars, table covers, and mantlepiece
runners.
In your letter, you refer to Styles 1250, 1252 and 1254 as table tops.
Table tops or table toppers are usually considered either tablecloths or other
furnishings depending upon the size. A 52 inch square cloth is usually the
smallest size table cloth. Table tops that are fifty-two inches square or
larger would be classified as table linen under Heading 6302, HTSUSA. Table
tops that are smaller than fifty-two inches square would be considered table
toppers which are classified as other furnishings under Heading 6304, HTSUSA.
The applicable subheading for the napkins and tablecloths, Styles 1110 and
1254, will be 6302.51.3000, HTSUSA, 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 6.3 percent ad valorem.
The applicable subheading for the table tops, Styles 1250 and 1252, will be
6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding
those of heading 9404: other: not knitted or crocheted, of cotton. The rate of
duty will be 6.8 percent ad valorem.
The napkins, table tops and tablecloths fall within textile category
designation 369. 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. Part categories are the result of
international bilateral agreements which are subject to frequent renegotiations
and changes. To obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report on Current Import
Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service,
which is available for inspection at your local Customs office.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
On December 8, 1994, the President signed into law the Uruguay Round
Agreements Act. Section 334 of that Act (codified at 19 U.S.C. §3592) provides
new rules of origin for textiles and apparel entered, or withdrawn from
warehouse, for consumption, on and after July 1, 1996. On September 5, 1995,
Customs published Section 102.21, Customs Regulations, in the Federal Register,
implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the
country of origin of a textile or apparel product shall be determined by
sequential application of the general rules set forth in paragraphs (c)(1)
through (5) of Section 102.21.
Paragraph (c)(1) states that "The country of origin of a textile or apparel
product is the single country, territory, or insular possession in which the
good was wholly obtained or produced." As the subject merchandise is not wholly
obtained or produced in a single country, territory or insular possession,
paragraph (c)(1) of Section 102.21 is inapplicable.
Paragraph (c)(2) states that "Where the country of origin of a textile or
apparel product cannot be determined under paragraph (c)(1) of this section, the
country of origin of the good is the single country, territory, or insular
possession in which each of the foreign materials incorporated in that good
underwent an applicable change in tariff classification, and/or met any other
requirement, specified for the good in paragraph (e) of this section:"
Paragraph (e) in pertinent part states that "The following rules shall
apply for purposes of determining the country of origin of a textile or apparel
product under paragraph (c)(2) of this section":
HTSUS Tariff shift and/or other requirements
6301-6306 The country of origin of a good classifiable under
heading 6301 through 6306 is the country, territory or insular possession in
which the fabric comprising the good was formed by a fabric making process.
As the fabric for the napkins, table tops and tablecloths was woven in a single
country, that is, China, as per the terms of the tariff shift requirement,
country of origin is conferred in China.
HOLDING:
The subject napkins and tablecloths, Styles 1110 and 1254, are classified
in subheading 6302.51.3000, HTSUSA, which provides for other than plain woven
cotton tablecloths and napkins. The subject table tops,. Styles 1250 and 1252,
are classified in subheading 6304.92.0000, HTSUSA, which provides for other
woven, cotton, furnishing articles.
The country of origin of the napkins, table tops and tablecloths is China.
Based upon international textile trade agreements products of China are subject
to quota and the requirement of a visa.
The holding set forth above applies only to the specific factual situation
and merchandise identified in the ruling request. This position is clearly set
forth in section 19 C.F.R. §177.9(b)(1). This section states that a ruling
letter, either directly, by reference, or by implication, is accurate and
complete in every material respect.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 CFR 177). Should it be subsequently determined that the
information furnished is not complete and does not comply with 19 C.F.R.
§177.9(b)(1), the ruling will be subject to modification or revocation. In the
event there is a change in the facts previously furnished, this may affect the
determination of country of origin. Accordingly, if there is any change in the
facts submitted to Customs, it is recommended that a new ruling request be
submitted in accordance with 19 C.F.R. §177.2.
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