CLA-2-63:RR:NC:TA:349 G86033
Ms. Carolyn B. Malina
Lands’ End, Inc.
5 Lands’ End Lane
Dodgeville, WI 53595
RE: The tariff classification of napkins from India.
Dear Ms. Malina:
In your letter dated December 28, 2000 you requested a classification ruling.
The instant merchandise, identified as Style # 73208, is set of four napkins. The napkins are made from 100 percent cotton woven fabric. The fabric is sheer and the napkins feature an embroidered design along the sides. The napkins measure approximately 21 inches square. The napkin set may be imported in an envelope shaped fabric bag. The bag is made from the same fabric as the napkins and measures approximately 12 inches square. The bag is sized to fit the napkins when they are folded in quarters. The fabric envelope is used to store the napkins when not in use. The napkins and bag are considered a composite good with the napkins providing the essential character of the good.
The applicable subheading for the napkin set with or without the fabric envelope will be 6302.51.2000, 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: plain woven. The duty rate will be 5 percent ad valorem.
The napkin set with or without the fabric envelope falls within textile category designation 369. Based upon international textile trade agreements products of India are subject to the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.
In your letter, you indicate that you would like to mark the napkins with a hangtag in lieu of a sewn in fabric label. A hangtag was not submitted. It is the opinion of this office that labeling the napkins with a hang tag is acceptable for country of origin marking purposes as long as the hang tag is securely affixed to reach the ultimate purchaser.
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