United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0088389 - HQ 0088453 > HQ 0088401

Previous Ruling Next Ruling

HQ 088401

March 27, 1991

CLA-2 CO:R:C:T 088401jlj


TARIFF NO.: 6304.99.6030

Mr. Harold I. Loring
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, New York 10017

RE: Classification of silk napkin holders

Dear Mr. Loring:

This is in response to your letter of November 27, 1990, in which you requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for silk napkin holders to be imported from China on behalf of your client R & P Imports of Windham, New Hampshire. Two samples were submitted along with your request.


The articles in question, which you identify as napkin holders, are composed of 100 percent woven silk fabric cut and sewn to form a rose and leaf with a looped stem design. One rose is yellow, while the other is red. The circumference of the loop on the yellow rose holder is approximetely 3 1/2 inches, while the circumference of the loop on the red rose holder is approximately 4 inches.


What is the proper classification of the silk napkin holders under the HTSUSA?


Articles are classified under the HTSUSA in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of articles is determined by the terms of the headings and any relative section or chapter notes.

Heading 6302 covers bed linen, table linen, toilet linen and kitchen linen. Inasmuch as a napkin holder is merely an accessory for table linen rather than table linen itself, the instant merchandise is not classified in Heading 6302.

Heading 6304 provides for other furnishing articles, excluding those of 9404 (i.e., furniture). The Explanatory Notes, the official interpretation of the tariff at the international level, state the following about Heading 6304:

This heading covers furnishing articles of textile materials, other than those of the preceding headings or of heading 94.04....

These articles include...curtain loops....

We find that the napkin holders are similar in function to curtain loops (tie-backs). Both are intended to hold other textile articles. Accordingly, since there is no more specific provision for the instant napkin holders, we hold that they are classified in Heading 6304.


The silk napkin holders are classified under the provision for other furnishing articles: other: not knitted or crocheted, of other textile materials: other: other: other: containing 85 percent or more by weight of silk or silk waste, in subheading 6304.99.6030, dutiable at the rate of 6.4 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.


John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: