The tariff classification of a napkin and placemat from China.
Issued November 6, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.51.4000, 6302.51.2000
Headings: 6302
Product description
The tariff classification of a napkin and placemat from China.
CBP rationale
The applicable subheading for the napkins will be 6302.51.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: tablecloths and napkins. The applicable subheading for the placemat will be 6302.51.4000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other.
Full text
NY D83910 November 6, 1998 CLA-2-63:RR:NC:TA:349 D83910 CATEGORY: Classification TARIFF NO.: 6302.51.2000; 6302.51.4000 Ms. Gretchen H. Zink Talbots 175 Beal Street Hingham, Massachusetts 02043 RE: The tariff classification of a napkin and placemat from China. Dear Ms. Zink: In your letter dated October 19, 1998 you requested a classification ruling. Style number 92068427, is a napkin. The napkin is made from 100 percent cotton plain woven fabric. It measures approximately 18 inches square. The napkin is white and the top portion features a blue solid border. Style number 92068424, is a placemat. The placemat is made from 100 percent cotton plain woven fabric. It measures approximately 13 x 19 inches. The placemat is white and features a solid green border. One corner of the napkin has an embroidered shell and starfish design. Both samples are being returned as requested. The applicable subheading for the napkins will be 6302.51.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: tablecloths and napkins... other: plain woven. The duty rate will be 5.2 percent ad valorem. The applicable subheading for the placemat will be 6302.51.4000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The duty rate will be 6.8 percent ad valorem. The napkin and placemat fall within textile category designation 369. 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, Robert B. Swierupski Director, National Commodity Specialist Division
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