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HQ 085581

September 26, 1989

CLA-2 CO:R:C:G 085581 CB


TARIFF NO.: 6304.92.0000

Mr. Jack Golla
Action Industries, Inc.
Allegheny Industrial Park
Cheswick, Pennsylvania 15024

RE: Modification of HRL 083349, dated June 2, 1989

Dear Mr. Golla:

On June 2, 1989, a classification ruling was issued (HRL 083349) classifying a bun warmer in subheading 6302.53.0030, which provides for other table linen, of man-made fibers, other. Upon further consideration, that classification is determined to be in error.

Pursuant to 19 CFR 177.9(d), HRL 083349 is modified in the following respect. We conclude that heading 6302, HTSUSA, does not properly describe the bun warmer as table linen. The Harmonized Commodity Description and Coding System, Explanatory Notes, which is the official interpretation of the HTSUSA at the international level, gives some indication of the types of items intended for inclusion under heading 6302 as table linen. The Notes for table linen give the following items as examples of table linen: table cloths, table mats and runners, tray cloths, table centres, serviettes, tea napkins, sachets for serviettes, doilies, and drip mats. Bun warmers are not mentioned, nor are they similar to any of the named items. While table linen is not limited to the named examples, other items classified as table linen should be similar to or of the same type as those named. Bun warmers are neither of these.

The appropriate subheading for the subject bun warmer under heading 6304 is subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404, other, not knitted or crocheted, of cotton. The textile
category is 369 and the rate of duty is 7.2 percent ad valorem.

HRL 083349 is modified accordingly.


John Durant, Director

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