The tariff classification of a table topper from South Africa.
Issued April 29, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The instant sample, described as a tablecloth, is considered a table topper. It is made from 100 percent cotton plain woven fabric. The fabric is painted with a safari motif. All of the edges are hemmed and it measures approximately 40 inches square. This item is not considered a tablecloth due to its size. A 52-inch square cloth is usually the smallest size tablecloth. As the sample is smaller than 52-inch square it will be considered a table topper which is classified as other furnishings. As requested the sample is being returned.
CBP rationale
The applicable subheading for the table topper will be 6304.92.0000, 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 cotton.
Full text
NY I80553 April 29, 2002 CLA-2-63:RR:NC:TA:349 I80553 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Joanne Wright Apartment N410 880 Mandalay Avenue Clearwater Beach, FL 33767 RE: The tariff classification of a table topper from South Africa. Dear Ms. Wright: In your letter dated April 7, 2002 you requested a tariff classification ruling. The instant sample, described as a tablecloth, is considered a table topper. It is made from 100 percent cotton plain woven fabric. The fabric is painted with a safari motif. All of the edges are hemmed and it measures approximately 40 inches square. This item is not considered a tablecloth due to its size. A 52-inch square cloth is usually the smallest size tablecloth. As the sample is smaller than 52-inch square it will be considered a table topper which is classified as other furnishings. As requested the sample is being returned. The applicable subheading for the table topper will be 6304.92.0000, 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 cotton. The rate of duty will be 6.5 percent ad valorem. 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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