893476 89 Ruling Active

The tariff classification of textile napkin rings from China.

Issued January 13, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.92.0000

Headings: 6304

Product description

The submitted sample is a pair of napkin rings. They are comprised of a loop made of cardboard material which has been covered with cotton woven fabric. Attached to the top portion of the loop is a three dimensional piece resembling the head of a cow made of cotton woven fabric with a foam filler.

CBP rationale

The applicable subheading for the napkin rings will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton.

Full text

NY 893476 January 13, 1994 CLA-2-63:S:N:N6:349 893476 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. John H. Qualey Rogers & Brown Customs Brokers, Inc. P.O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of textile napkin rings from China. Dear Mr. Qualey: In your letter dated December 22, 1993, on behalf of Franco Manufacturing Company, Inc. you requested a tariff classification ruling. The submitted sample is a pair of napkin rings. They are comprised of a loop made of cardboard material which has been covered with cotton woven fabric. Attached to the top portion of the loop is a three dimensional piece resembling the head of a cow made of cotton woven fabric with a foam filler. The applicable subheading for the napkin rings will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 7.2 percent ad valorem. The napkin rings fall within textile category designation 369. Based upon international trade agreements, products of China are subject to visa and quota requirements. 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. 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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