The tariff classification of a tablecloth and napkins from Taiwan.
Issued May 24, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.53.0020
Headings: 6302
Product description
The submitted sample is a tablecloth, however in your letter you indicate that it will be imported with four napkins. These items will be made of 65 percent polyester and 35 percent cotton woven fabric. The instant tablecloth is rectangular and measures 60 x 102 inches and all four edges are hemmed. The fabric is printed with a Christmas tree and holly leaf design.
CBP rationale
The applicable subheading for the tablecloth and napkins will be 6302.53.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of man-made fibers.
Full text
NY A83122 May 24, 1996 CLA-2-63:RR:NC:TP:349 A83122 CATEGORY: Classification TARIFF NO.: 6302.53.0020 Ms. Sandy M. Rickert E. Besler & Company 115 Martin Lane Elk Grove Village, Illinois 60007-1309 RE: The tariff classification of a tablecloth and napkins from Taiwan. Dear Ms. Rickert: In your letter dated April 22, 1996, received by this office on May 8, 1996, you requested a classification ruling on behalf of LTD Commodities, Incorporated. The submitted sample is a tablecloth, however in your letter you indicate that it will be imported with four napkins. These items will be made of 65 percent polyester and 35 percent cotton woven fabric. The instant tablecloth is rectangular and measures 60 x 102 inches and all four edges are hemmed. The fabric is printed with a Christmas tree and holly leaf design. The applicable subheading for the tablecloth and napkins will be 6302.53.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of man-made fibers.... other. The duty rate will be 12.5 percent ad valorem. Both items fall within textile category designation 666. Based upon international textile trade agreements products of Taiwan 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. 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 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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