CLA-2-63:RR:NC:TA:349 H81516
Ms. Kim Supik
Bess Manufacturing Company
295 5th Avenue, Suite 919
New York, NY 10016
RE: The tariff classification of table runners, a doily and a pillow shell from China.
Dear Ms. Supik:
In your letter you requested a classification ruling.
You submitted samples of two table runners, a doily and pillow shell. Style no. 1092 “Empress Doilies” are doilies made from 100 percent cotton. The doily is of an open-work lace construction. They measure 12 inches in diameter. Doilies are normally classified as table linen, however, lace doilies are not. The Explanatory Notes, the official interpretation of the HTSUSA at the international level, state the following concerning Heading 6302: These articles are usually made of cotton or flax, but sometimes also of hemp, ramie or man-made fibers, etc.; they are normally of a kind suitable for laundering. They include: (2) Table linen, e.g., table cloths, table mats and runners, tray cloths, table centers, serviettes, tea napkins, sachets for serviettes, doilies, and drip mats. It should be noted, however, that certain articles of the above descriptions (e.g., table centers made from lace, velvet or brocaded materials) are not regarded as articles of table linen; they are usually classified in heading 6304.
Style no. 5524 “Hemstitch” is a table runner. The runner is made from 55 percent ramie and 45 percent cotton woven fabric. The hem of the runner is created using true hemstitching . Style no. 7406 “Regina” is a table runner. The runner is made from 55 percent cotton and 45 percent polyester woven fabric. It features an open work floral design. Both runners measure 36 inches in length.
Style no. 7450 “Pillow Pup” is a pillow shell. The shell is made from 100 percent knit polyester pile fabric. Three sides are sewn with a partial opening along the fourth. Attached to one corner is the head of a dog and attached to another corner is an additional piece resembling a tail.
The applicable subheading for the lace doily, style no. 1092, will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 9.7 percent ad valorem.
The applicable subheading for the “Hemstitch” runner, style no.5524, will be 6302.59.0020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of other textile materials… other. The duty rate will be 9.2 percent ad valorem.
The applicable subheading for the “Regina” runner, style no.7406, will be 6302.51.4000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The duty rate will be 6.6 percent ad valorem.
The applicable subheading for the pillow shell will be 6307.90.9989, HTS, which provides for other made up articles, including dress patterns: other: other: other. The rate of duty will be 7 percent ad valorem.
Style nos. 1092 and 7406 fall within textile category designation 369. Style no. 5524 falls within textile category designation 899. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. Style no. 5524 is only subject to the requirement of a visa. Style no. 7450 falls under a subheading that is not currently assigned a textile category designation and is therefore not subject to quota or visa restrictions.
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.
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