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NY M83168

May 22, 2006

CLA-2-63:RR:NC:N3:349 M83168


TARIFF NO.: 6302.53.0020

Ms. Sherry Sampson
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001

RE: The tariff classification of tablecloth set from China.

Dear Ms. Sampson:

In your letter dated May 2, 2006 you requested a classification ruling.

The submitted sample, identified product #48395 code #TBI6G, is a tablecloth set. The set consists of one tablecloth, four napkins and four plastic napkin ring holders. The tablecloth and napkins are made from 65 percent polyester and 35 percent cotton woven fabric. The fabric is printed with a small floral pattern. Both the tablecloth and napkins are hemmed on all sides. The instant tablecloth measures 52 x 70 inches and the napkins measure 13 inches square. The tablecloth will also be available in other sizes such as 52 x 70 inches, 60 x 84 inches and 70 inches round. The tablecloth, napkins and plastic ring holders are packaged together in a plastic bag for retail sale.

In your letter you suggest a separate classification for each item (tablecloth, napkins and napkin ring holders). The General Rule of Interpretation (GRI) GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component that gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUS at the international level, "goods put up in sets for retail sale" refers to goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repackaging.

The instant items meet the qualifications of "goods put up in sets for retail sale". The components of the set consist of two different articles that are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity and they are packaged for sale directly to users without repackaging. The tablecloth imparts the essential character of the set.

The applicable subheading for the tablecloth set will be 6302.53.0020, Harmonized Tariff Schedule of the United States (HTSUS), 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 11.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The tablecloth and napkins fall within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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