CLA-2-63:RR:NC:TA:349 G80363
Ms. Katy Hrad
Kathy Hrad Consulting
10 Anson Road
#19-06A International Plaza
Singapore 079903
RE: The tariff classification of placemat and napkin set, hand towel, coaster, cocktail napkin and napkin from Vietnam.
Dear Ms. Hrad:
In your letter dated July 24, 2000 you requested a classification ruling.
You submitted five samples. Sample 1, identified as style nos. 00063/00064, consists of a placemat and napkin set. The items are made from 100 percent cotton woven fabric. Both items are embroidered with a palm tree. All of the edges are hemmed and feature a hemstitch. The napkin measures approximately 15.5 x 16 inches and the placemat 14 x 19 inches. The items are packaged together in a bag for retail sale.
The second sample, identified as style no. 00013, is a hand towel. The towel is made from 100 percent cotton woven fabric. All the edges are hemmed and feature a hemstitch. One corner is embroidered with a fish. The towel measures approximately 15.5 x 24 inches.
The third sample, identified as style no. 00001, is a coaster. The coaster is constructed in the same manner as the previous items. The center of the coaster is embroidered with a lobster motif. It measures approximately 4.5 inches square.
The fourth sample, identified as style no. 00069, is a cocktail napkin. It is constructed in the same manner as all of the other items. The napkin features an embroidered crab at one corner. The cocktail napkin measures approximately 7 x 8.5 inches.
The fifth sample, identified as style no. 00088, is a napkin. The napkin is also constructed in the same manner as the other items. One corner features an embroidered fish motif. The napkin measures approximately 16 inches square.
Sample 1, the placemat and napkin set, meet the qualifications of "goods put up in sets for retail sale". In order to qualify as a set the components of the set must meet all three of the following criteria:
1- consists of at least two different articles that are, prima facie, classifiable in different headings;
2- put up together to meet a particular need or carry out a specific activity;
3- packed for sale directly to users without repacking.
In this case the placemat and napkin meet all three criteria. The placemat provides the essential character of the set and the entire set will be classified under the subheading that provides for the placemat.
The applicable subheading for the placemat and napkin set (sample 1) will be 6302.51.4000, 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: other. The duty rate will be 40 percent ad valorem.
The applicable subheading for the hand towel (sample 2) will be 6302.91.0050, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton… other: towels: other: other. The duty rate will be 40 percent ad valorem.
The applicable subheading for the coaster (sample 3) 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 duty rate will be 40 percent ad valorem.
The applicable subheading for the cocktail napkin (sample 4), napkin (sample 5) and the napkin in sample no. 1 if imported separately will be 6302.51.2000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other: plain woven. The duty rate will be 30 percent ad valorem.
Products of Vietnam are not currently subject to quota or visa restrictions.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. §1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Additionally, please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements.
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 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division