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NY A86644

September 6, 1996

CLA-2-63:RR:NC:TP:349 A86644


TARIFF NO.: 6302.53.0020

Ms. Sandy M. Rickert
E. Besler & Company
115 Martin Lane
Elk Grove Village, Illinois 60007-1309

RE: The tariff classification of a tablecloth and napkin from Taiwan.

Dear Ms. Rickert:

In your letter dated August 9, 1996 you requested a classification ruling on behalf of LTD Commodities, Incorporated. The instant samples, identified as style no. 1920, are a tablecloth and napkin set. Both items are made of 50 percent polyester and 50 percent cotton woven fabric. This fabric is of plain weave construction and it is printed with an Easter motif. The tablecloth measures 60 x 84 inches and the napkins are 18 inches square. The edges on both items are finished. Due to the fact both the tablecloth and napkins are to be constructed of a 50/50 blend of fibers, they are to be classified on the basis of General Rule of Interpretation 3(c) of the classification principles. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The pillowcase and sheets may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

The applicable subheading for the tablecloth and napkin set will be 6302.53.0020, 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: tablecloths and napkins: other. The duty rate will be 12.5 percent ad valorem.

The tablecloth and napkins fall within textile category designation 666. Based upon international textile trade agreements products of Taiwan 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. 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.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.


Roger J. Silvestri

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