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NY 809991

May 18, 1995

CLA-2-63:S:N:N6:349 809991


TARIFF NO.: 6302.53.0030

Ms. Jean Aiello
Wilson UTC, Inc.
Hemisphere Building #304
Route 1 & 9 South
Newark, NJ 07114

RE: The tariff classification of a placemat from Bangladesh.

Dear Ms. Aiello:

In your letter dated May 8, 1995 you requested a classification ruling.

You submitted a placemat. The placemat is made of 65 percent polyester and 35 percent cotton woven fabric and has a 100 percent polyester fusible interlining. It measures approximately 33 x 45 centimeters. The center of the upper surface is a red fabric which has been has been pleated. This center section is framed with a black fabric border. The underside is made from the black fabric.

In your letter, you note that rolls of fabric made in China are sent to Bangladesh where they are further processed. The following operations are performed in Bangladesh:

1. The fabric is cut and sewn
2. The fabric for the front portion is pleated

Section 12.130 (e)(1) of the Customs Regulations (19 CFR 12.130) states in part..."An article or material usually will be a product of a particular foreign territory or country, or insular possession of the U.S., when it has undergone prior to importation into the U.S. in that foreign territory or country, or insular possession any of the following:... (iv) cutting of fabric into parts and the assembly of those parts into the completed article;..." The placemat was subject to a substantial manufacturing or processing operation as noted in Section 12.130 (e). Therefore, it is considered a product of the country where the processing occurred in this case a product of Bangladesh.

The applicable subheading for the placemat will be 6302.53.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of man-made fibers... other. The duty rate will be 12.6 percent ad valorem.

The placemat falls within textile category designation 666. Based upon international textile trade agreements products of Bangladesh are subject to quota and the requirement of a visa.

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. 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.

In your letter, you ask how the finished placemat should be marked. Section 134.11 of the Customs Regulations (19 CFR 134.11) states that "...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit...to indicate... the country of origin of the article..."

Additionally, please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Washington, D.C., 20580, for information on the applicability of those requirements to these items.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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