The tariff classification of a placemat and napkin from China.
Issued June 28, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.53.0020, 6302.53.0030
Headings: 6302
Product description
The submitted samples are a red and white checkered design placemat and napkin. Both items are made of a woven blend of 65 percent polyester and 35 percent cotton fabric. The placemat has a 100 percent polyester filler. The rectangular placemat measures 12 x 17 inches and the napkin measures 18 inches square. Both samples are being returned to you. In your letter, you refer to the instant samples as a placemat and napkin set. The set will contain 4 napkins and 4 placemats. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which: (a) consists 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 aa specific activity: (c) are put up in a manner suitable for sale directly to users without repacking. In this case the first criteria is not met since the placemat and napkin are classifiable in the same subheading. The placemat and napkin are not considered a set for tariff purposes and will be classified separately.
CBP rationale
The applicable subheading for the napkin 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. The applicable subheading for the placemat will be 6302.53.0030, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of man-made fibers.
Full text
NY A84661 June 28, 1996 CLA-2-63:RR:NC:TP:349 A84661 CATEGORY: Classification TARIFF NO.: 6302.53.0020; 6302.53.0030 Ms. Astra Galins CYRK, Inc. 3 Pond Road Gloucster, MA 01930 RE: The tariff classification of a placemat and napkin from China. Dear Ms. Galins: In your letter dated June 10, 1996 you requested a classification ruling. The submitted samples are a red and white checkered design placemat and napkin. Both items are made of a woven blend of 65 percent polyester and 35 percent cotton fabric. The placemat has a 100 percent polyester filler. The rectangular placemat measures 12 x 17 inches and the napkin measures 18 inches square. Both samples are being returned to you. In your letter, you refer to the instant samples as a placemat and napkin set. The set will contain 4 napkins and 4 placemats. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which: (a) consists 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 aa specific activity: (c) are put up in a manner suitable for sale directly to users without repacking. In this case the first criteria is not met since the placemat and napkin are classifiable in the same subheading. The placemat and napkin are not considered a set for tariff purposes and will be classified separately. The applicable subheading for the napkin 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... tablecloths and napkins: other. The duty rate will be 12.5 percent ad valorem. The applicable subheading for the placemat will be 6302.53.0030, 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 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. 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 submitted samples are not marked with their country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin(or its container) imported into the U.S. shall marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. Additionally, please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. 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
More rulings on the same tariff codes
The tariff classification of a placemat, towels, potholders and oven mitts from China
The tariff classification of a tablecloth, placemat and table runner from China
The tariff classification of a potholder, oven mitt, tablecloth, hand towel and fingertip towel from China
The tariff classification of placemats from China. Correction to Ruling Number N303230.
The tariff classification of placemats from China
The tariff classification of placemats from China
The tariff classification of a table runner from China
The tariff classification of a table runner from China
The tariff classification of woven and solid PVC placements from China. Correction to Ruling Number N262505.
The tariff classification of placemats from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →