The tariff classification of a napkin and holder set from China.
Issued June 16, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.53.0020
Headings: 6302
Product description
The instant item identified in your letter as the Chick Napkin Holder with S/2 Napkins, style number 943U, is a textile napkin holder with 12 napkins. Both items are constructed from 65 percent polyester and 35 percent cotton woven fabric. The napkin holder resembles a chicken and has two plastic eyes. It is stuffed with a fiber fill and has an opening in the center of its back used to contain the napkins. The napkins measure 12 inches square. Both items are packaged together for retail sale at the time of import. The napkins impart the essential character of the set.
CBP rationale
The applicable subheading for the napkin holder set 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 B85645 June 16, 1997 CLA-2-63:RR:NC:TA:349 B85645 CATEGORY: Classification TARIFF NO.:6302.53.0020 Ms. Anne Mason Lillian Vernon Corporation 543 Main Street New Rochelle, New York 10801 RE: The tariff classification of a napkin and holder set from China. Dear Ms. Mason: In your letter dated May 16, 1997 you requested a classification ruling. The instant item identified in your letter as the Chick Napkin Holder with S/2 Napkins, style number 943U, is a textile napkin holder with 12 napkins. Both items are constructed from 65 percent polyester and 35 percent cotton woven fabric. The napkin holder resembles a chicken and has two plastic eyes. It is stuffed with a fiber fill and has an opening in the center of its back used to contain the napkins. The napkins measure 12 inches square. Both items are packaged together for retail sale at the time of import. The napkins impart the essential character of the set. The applicable subheading for the napkin holder set 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 12.4 percent ad valorem. The napkins in the set 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. 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, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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