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NY C87217

May 8, 1998

CLA-2-63:RR:NC:TA:349 C87217


TARIFF NO.: 6302.51.2000

Ms. Rheci Abustan
CHF Industries, Inc.
One Park Avenue
New York, NY 10016

RE: The tariff classification of a tablecloth from China.

Dear Ms. Abustan:

In your letter dated April 27, 1998 you requested a classification ruling.

The instant sample is a 70 inch diameter tablecloth. The tablecloth is stated to be composed of 60 percent cotton and 40 percent polyester. The main center section is made from a white, woven cotton fabric. An additional 9 inch wide piece of sheer polyester woven fabric has been sewn along the circumference of the center section. This fabric features appliqued leaves. As requested the sample is being returned to you.

In your letter, you refer to the instant sample as a 70 inch table round. A table round was the subject of Headquarters Ruling Letter (HQ) 957314 dated March 27, 1995. That ruling stated in pertinent part:

"For tariff classification purposes, table rounds are usually considered either table toppers or table cloths depending upon the diameter. A sixty inch diameter cloth is usually the smallest size table cloth. If these rounds are sixty inches or larger, they would be classified as table linen under Heading 6302, HTSUSA. If the subject table rounds are smaller than sixty inches in diameter, they would be considered table toppers which are classified as other furnishings under Heading 6304, HTSUSA."

The instant sample is stated to be 70 inches diameter and following the reasoning in HQ 957314 it will be classified as table linen under Heading 6302, HTSUSA.

The applicable subheading for the tablecloth will be 6302.51.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: tablecloths and napkins: other: plain woven. The duty rate will be 5.2 percent ad valorem.

The tablecloth falls within textile category designation 369. Based upon international textile trade agreements products of China 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.


Robert B. Swierupski

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