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HQ 089363


August 16, 1991

CLA-2 CO:R:C:T 089363 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.99.6020

Mr. Brian Badaracco
Vice President
Impressions Imports, Inc.
P.O. Box 870636
Dallas, TX 75287

RE: Classification of a table cover; classifiable in Heading 6304

Dear Mr. Badaracco:

This letter is in response to your inquiry of April 19, 1991, requesting the tariff classification of a table cover from India. A sample was submitted for examination.

FACTS:

The submitted sample, designated by you as a table scarf, is a table cover measuring approximately 42 inches on each side, exclusive of a 12-inch fringe. It is made of woven rayon fabric and contains a multi-colored paisley design. You state that this merchandise will be used as a decorative table cover for a 22-inch round lamp table or display table.

ISSUE:

Whether the submitted table cover is classifiable in Heading 6304 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of Heading 9404, HTSUSA. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, Heading 6304 includes wall hangings and textile furnishings for ceremonies (e.g., weddings or funerals); mosquito nets; bedspreads (but not including bed coverings of Heading 9404); cushion covers, loose covers for furniture, antimacassars; table covers (other than those having the characteristics of floor coverings - see Note 1 to Chapter 57); mantlepiece runners; curtain loops; valances (other than those of Heading 6303).

Table covers are among the articles listed by the Explanatory Notes as being classifiable as other furnishing articles in Heading 6304. Since the submitted sample is a furnishing that is best described as a table cover, it is classifiable in Heading 6304.

HOLDING:

The submitted merchandise is classifiable under subheading 6304.99.6020, HTSUSA, which provides for other furnishing articles, excluding those of Heading 9404, other, not knitted or crocheted, of other textile materials, other, other, of artificial fibers. The rate of duty is 6.4 percent ad valorem, and the textile category is 666.

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.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director

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