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HQ 950310

January 9, 1992

CLA-2 CO:R:C:T 950310 CC


TARIFF NO.: 6302.51.2000, 6302.51.4000

Ms. Elaine G. Greenberg
Import Manager
Homemaker Industries, Inc.
295 Fifth Avenue
New York, NY 10016

RE: Classification of table linen; classifiable in Heading 6302

Dear Ms. Greenberg:

This letter is in response to your request for the tariff classification of table linen from India. Samples were made available to Customs for examination.


Six articles were submitted to this office. These include three articles that have a jacquard pattern, designated by you as a "jacquard table topper (tablecloth)," a "jacquard place mat," and a "jacquard napkin." These articles are all made of woven cotton fabric. The tablecloth measures approximately 54 inches by 54 inches and contains a stripe, small triangle, and dot pattern in purple, wine, and mustard colors. The place mat, which is reversible and quilted, measures approximately 13 inches by 19 inches. The front of the place mat has the same pattern as that of the jacquard tablecloth; the back of the place mat has a solid purple color. The napkin measures approximately 18 inches by 18 inches and has the same design as that of the jacquard tablecloth.

Three of the articles have a floral design: they are a table topper (tablecloth), a napkin, and a quilted table runner. All of these articles are made of woven cotton fabric. The floral tablecloth measures approximately 52 inches by 52 inches and is black with a printed fruit and floral pattern. The floral napkin measures approximately 18 inches by 18 inches and has the same design as that of the floral tablecloth. The quilted table runner measures approximately 15 inches by 54 inches. The front portion has floral pink, beige, and green colors; the back portion is solid black.


Whether the submitted merchandise is classifiable in Heading 6302 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?


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 6302, HTSUSA, provides for table linen, among other articles. 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, drip mats.

The submitted samples are table linen encompassed within Heading 6302 in application of the Explanatory Notes. Accordingly they are classifiable in Heading 6302; the applicable subheading is 6302.51, HTSUSA, which provides for other table linen, of cotton.


The submitted jacquard tablecloth, floral tablecloth, jacquard napkin, and floral napkin are classified under subheading 6302.51.2000, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen, other table linen, of cotton, tablecloths and napkins, other, plain woven. The rate of duty is 5.5 percent ad valorem, and the textile category is 369.

The submitted jacquard place mat and quilted table runner are classified under subheading 6302.51.4000, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen, other table linen, of cotton, other. The rate of duty is 7.2 percent ad valorem, and the textile category is 369.

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.


John Durant, Director

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