10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a napkin holder from Taiwan.
Issued January 23, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G85998 (January 23, 2001)
Tariff classification
HTS codes: 6304.93.0000
Headings: 6304
Product description
The submitted sample is a napkin holder. The holder is made from an 80 percent polyester and 20 percent cotton woven fabric. It is designed to resemble a fish and measures approximately 5.5 x 7 inches. The fish is sewn along three sides with an opening on the fourth used to insert the napkin.
CBP rationale
The applicable subheading for the napkin holder will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers.
Full text
NY G85998 January 23, 2001 CLA-2-63:RR:NC:TA:349 G85998 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. Robert P. Kenneally Tower Group 150 Eastern Avenue Chelsea, MA 02150-3352 RE: The tariff classification of a napkin holder from Taiwan. Dear Mr. Kenneally: In your letter dated December 26, 2000 you requested a classification ruling on behalf of Bandwagon, Inc. The submitted sample is a napkin holder. The holder is made from an 80 percent polyester and 20 percent cotton woven fabric. It is designed to resemble a fish and measures approximately 5.5 x 7 inches. The fish is sewn along three sides with an opening on the fourth used to insert the napkin. The applicable subheading for the napkin holder will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.7 percent ad valorem. The napkin holder falls 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
More rulings on the same tariff codes
The tariff classification of a kitchen towel, dish cloth set and drying mat from China
The tariff classification of a pillow cover from India
The tariff classification of patio furniture cushion shells and a cover from Taiwan
Classification and country of origin determination for a cushion cover; 19 CFR 102.21(c)(2); tariff shift
Classification and country of origin determination for a cushion cover; 19 CFR 102.21(c)(2); tariff shift
Revocation of NY N345891; Tariff Classification and Country of Origin of a Pillow Cover
The tariff classification of a decorative bow wall hanging from China
The tariff classification of a tree collar from China
The tariff classification of tree collars from China
The classification of a heart-shaped shadow box from China
Follow G85998
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.