The tariff classification of a placemat set from China

N020922 December 19, 2007 CLA-2-63:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 6302.53.0030 Ms. Selina Breedlove Haggar Women’s Wear Ltd. 11511 Luna Road Dallas, TX 75234 RE: The tariff classification of a placemat set from China Dear Ms. Breedlove: In your letter dated December 11, 2007 you requested a classification ruling. The submitted sample, referred to as Style 2455 7061, is a placemat set. It consists of two placemats, two coasters and ten free-form table decorations. All of the items are made from 0.25 inch thick needleloom felt. The placemats measure 13.75 inches in diameter and feature pop-out sections in the form of stars and a free form design. The coasters measure 4 inches in diameter and feature star shaped pop-outs. The free-form decorations are the same shape as the pop-out in the placemat and consist of multiple curves, stars and a pop-out star. These table decorations may be linked together. The fourteen items are imported together in retail packaging. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings: (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users with repacking The placemat set meets the qualifications of "goods put up in sets for retail sale." The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The placemats impart the essential character of the set. The applicable subheading for the placemat set will be 6302.53.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of man-made fibers… other. The duty rate will be 11.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The placemats and coasters fall within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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