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F85053 F8 Ruling Active

The tariff classification of napkin cuffs from Taiwan.

Issued April 11, 2000 by U.S. Customs and Border Protection.

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F8 F85053 (April 11, 2000)

Tariff classification

HTS codes: 6304.91.0040

Headings: 6304

Product description

The submitted samples are napkin cuffs. The cuffs are made from 100 percent polyester knit fabric. These napkin cuffs are conical shaped. The front portion features an applique of snowman figure. These cuffs are used to contain a napkin and are similar in use to a napkin ring holder.

CBP rationale

The applicable subheading for the napkin cuffs will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted… of man-made fibers.

Full text

NY F85053 April 11, 2000 CLA-2-63:RR:NC:TA:349 F85053 CATEGORY: Classification TARIFF NO.: 6304.91.0040 Ms. Linda Wing MSR Imports Inc. 6920 Central Highway Airport Circle Industrial Park Pennsauken, NJ 08109 RE: The tariff classification of napkin cuffs from Taiwan. Dear Ms. Wing: In your letter dated March 28, 2000 you requested a classification ruling. The submitted samples are napkin cuffs. The cuffs are made from 100 percent polyester knit fabric. These napkin cuffs are conical shaped. The front portion features an applique of snowman figure. These cuffs are used to contain a napkin and are similar in use to a napkin ring holder. The applicable subheading for the napkin cuffs will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted… of man-made fibers. The duty rate will be 8.1 percent ad valorem. The napkin cuffs 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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