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NY H86939

February 6, 2002

CLA-2-63:RR:NC:TA:349 H86939


TARIFF NO.: 6302.53.0020

Ms. Kim Supik
Bess Manufacturing Company
295 5th Avenue, Suite 919
New York, NY 10019

RE: The tariff classification of a table round from Mexico.

Dear Ms. Supik:

In your letter dated January 14, 2002 requested a tariff classification ruling.

The submitted samples, Style nos. 8497 (Celestial), 8703 (Liza), 8704 (Dundee Plaid), 8705 (Arizona) and 8734 (Jungle), are tablecloths. All of the items are made from a woven blend of 70 percent polyester and 30 percent cotton. They measure 70 inches in diameter. The edges are finished with an overcast stitch. The packaging refers to the instant samples 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 tablecloth. 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 samples are stated to be 70 inches diameter and following the reasoning in HQ 957314 they will be classified as table linen under Heading 6302, HTSUSA.

The applicable subheading for the tablecloth will be 6302.53.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bed linen, table linen, toilet line, and kitchen linen: other table linen: of man-made fibers tablecloths and napkins: other. The general rate of duty will be 11.6 percent ad valorem.

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 646-733-3043.


Robert B. Swierupski

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