The tariff classification of a quilted placemat, quilted runner, and table topper from China.
Issued December 15, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000, 6302.51.4000
Product description
The quilted placemat style no. 84262-12, is made of 100 percent cotton woven fabric with a filler. It measures approximately 49.5 centimeters by 37.5 centimeters. The edges are slightly scalloped and are finished with a thin strip of woven fabric which caps the raw edges. The second sample is a quilted runner style number 84260-12. It measures approximately 91.5 centimeters by 39 centimeters and is identical in construction to the placemat.
CBP rationale
The applicable subheading for the placemat will be 6302.51.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table: of cotton: other. The applicable subheading for the runner will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton.
Full text
NY 804600 December 15, 1994 CLA-2-63:S:N:N6:349 804600 CATEGORY: Classification TARIFF NO.: 6302.51.4000; 6304.92.0000 Ms. Margaret A. Adams Eastport Customs Brokers, Inc. 732 Thimble Shoals Blvd. Suite 302A Newport News, VA 23606 RE: The tariff classification of a quilted placemat, quilted runner, and table topper from China. Dear Ms. Adams: In your letter dated November 18, 1994, on behalf of C & F Enterprises, Inc., you requested a classification ruling. Representative samples, bearing a style number of the items you plan to import were submitted. The quilted placemat style no. 84262-12, is made of 100 percent cotton woven fabric with a filler. It measures approximately 49.5 centimeters by 37.5 centimeters. The edges are slightly scalloped and are finished with a thin strip of woven fabric which caps the raw edges. The second sample is a quilted runner style number 84260-12. It measures approximately 91.5 centimeters by 39 centimeters and is identical in construction to the placemat. The applicable subheading for the placemat will be 6302.51.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table: of cotton: other. The duty rate will be 7.2 percent ad valorem. The applicable subheading for the runner will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty is 7.2 percent ad valorem. The placemat and runner fall 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. Since 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. The question of classification for the table topper is being refereed to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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