United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY NY1073 - NY NY1108 > NY NY1073

Previous Ruling Next Ruling

NY C88823

July 1, 1998

CLA-2-RR:NC:TA:349 C88823


Ms. Jill Burns

MSAS Customs Logistics Inc.

10205 N.W. 19th Street, Suite 101

Miami, FL 33172

RE: Classification and country of origin determination for tablecloths; 19 C.F.R. §102.21(c)(2); tariff shift

Dear Ms. Burns:

This is in reply to your letter dated June 4, 1998, on behalf of Penn State Textile Mfg., requesting a classification and country of origin determination for tablecloths which will be imported into the United States.


The subject merchandise referred to as table tops are considered tablecloths. You have submitted samples of four styles. All of the styles are made from a 100 percent cotton fabric. The white, 6.5 ounces per square yard fabric is woven with a momie or granite weave. The tablecloths are either hemmed on all four sides or hemmed on two sides with a selvage on the remaining sides. According to your submission, Style No. 1262 measures 63 x 64 inches, Style No. 1264 measures 72 x 73 inches, Style No. 1268 measures 90 x 92 inches and Style No. 1277 measures 81 x 82 inches.

The manufacturing operations for the tablecloths are as follows:


-cotton fabric is woven.


-fabric is cut to size, hemmed and a label is affixed.


What are the classification and country of origin of the subject merchandise?


The applicable subheading for the tablecloths will be 6302.51.3000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: tablecloths and napkins: other: other. The rate of duty will be 6.3 percent ad valorem.

The tablecloths fall within textile category designation 369. 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.


On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. §3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (c)(1) states that "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced." As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.

Paragraph (c)(2) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:"

Paragraph (e) in pertinent part states that "The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section":

HTSUS Tariff shift and/or other requirements

6301-6306 The country of origin of a good classifiable under heading 6301 through 6306 is the country, territory or insular possession in which the fabric comprising the good was formed by a fabric making process.

As the fabric for the tablecloths was woven in a single country, that is, China, as per the terms of the tariff shift requirement, country of origin is conferred in China.


The subject tablecloths are classified in subheading 6302.51.3000, HTSUSA, which provides for other than plain woven cotton tablecloths.

The country of origin of the tablecloths is China. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 C.F.R. §177.9(b)(1). This section states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 C.F.R. §177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 C.F.R. §177.2.

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.


Previous Ruling Next Ruling

See also: