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The tariff classification of a placemat and napkin from India.
Issued April 25, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A82342 (April 25, 1996)
Tariff classification
HTS codes: 6302.59.0010
Headings: 6302
Product description
You submitted prototypes of a placemat and napkin. Both items are made of 100 percent silk woven fabric. The napkin measures approximately 20 inches square and the edges are hemmed and trimmed with gold beads. The round placemat is comprised of two layers of fabric sewn along the edges. It measures approximately 15 inches in diameter and the front portion has a gold bead design. The placemat has other table linen uses such as a table center, etc. As requested both samples are being returned.
CBP rationale
The applicable subheading for the napkin and placemat will be 6302.59.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of other textile materials.
Full text
NY A82342 April 25, 1996 CLA-2-63:RR:NC:TP:349 A82342 CATEGORY: Classification TARIFF NO.: 6302.59.0010 Ms. Julie Kim Inter-Maritime 156 William Street New York, NY 10038-2689 RE: The tariff classification of a placemat and napkin from India. Dear Ms. Kim: In your letter dated November 1, 1995 received by this office on April 9, 1996 you requested a classification ruling on behalf of Samoto Designs. You submitted prototypes of a placemat and napkin. Both items are made of 100 percent silk woven fabric. The napkin measures approximately 20 inches square and the edges are hemmed and trimmed with gold beads. The round placemat is comprised of two layers of fabric sewn along the edges. It measures approximately 15 inches in diameter and the front portion has a gold bead design. The placemat has other table linen uses such as a table center, etc. As requested both samples are being returned. The applicable subheading for the napkin and placemat will be 6302.59.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of other textile materials... containing 85 percent or more by weight of silk or silk waste. The duty rate will be 9.8 percent ad valorem. Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements. 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 212-466-5854. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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