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April 6, 1999

CLA-2-63:RR:NC:TA:349 D89548


TARIFF NO.: 6302.53.0020; 6304.93.0000

Ms. Jill Burns
MSAS Global Logistics Inc.
10205 N. W. 19th Street, Suite 101
Miami, FL 33172

RE: The tariff classification of table linen and table toppers from Honduras

Dear Ms. Burns:

In your letter dated March 16 you requested a classification ruling.

The submitted samples consist of tablecloths, napkins and table toppers. All of the items are made from a 100 percent polyester plain woven fabric. The napkins, Styles SP2020 and SP2222, are hemmed on all sides and measure 20 x 20 inches and 22 x 22 inches, respectively. The other three samples are referred to as table linen. Styles SP4444, SP5454 and SP6262 measure 44 x 44 inches, 54 x 54 inches and 62 x 62 inches, respectively. They are hemmed on all sides. All five styles will be produced in various colors.

Heading 6302, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides for bed linen, table linen, toilet linen, and kitchen linen. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. The EN to Heading 6302, HTSUSA, provides examples of table linen and includes items such as table cloths, table mats, runners, table centres, tea napkins and doilies

Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of heading 9404. The EN to Heading 6304, HTSUSA, states that this heading covers furnishing articles of textile materials, other than those of the preceding headings or of Heading 9404, for use in the home, and includes cushion covers, loose covers for furniture, antimacassars, table covers, and mantlepiece runners.

In your letter, you refer to Styles SP4444, SP5454 and SP6262 as table linen. These items are usually considered either tablecloths or other furnishings depending upon the size. A 52-inch square cloth is usually the smallest size tablecloth. The samples that are fifty-two inches square or larger would be classified as table linen under Heading 6302, HTSUSA. The sample that is smaller than fifty-two inches square would be considered a table topper which is classified as other furnishings under Heading 6304, HTSUSA.

The applicable subheading for the napkins and tablecloths, Styles SP2020, SP2222, SP5454 and SP6262, will be 6302.53.0020, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of man-made fibersĀ tablecloths and napkins: other. The rate of duty will be 12 percent ad valorem.

The applicable subheading for the table topper, Style SP4444, will be 6304.93.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The rate of duty will be 10 percent ad valorem.

The five styles fall within textile category designation 666. Based upon international textile trade agreements products of Honduras falling within this textile category designation are not currently subject to quota and visa restrictions.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7078.


Robert B. Swierupski

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