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HQ 085129


September 22, 1989

CLA-2:CO:R:C:G 085129 DRR

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.1050

Ms. Beth C. Brotman
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004

RE: Classification of tablecloth

Dear Ms. Brotman:

This is in reference to your letter dated July 18, 1989, requesting the classification of a tablecloth under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue consists of a vinyl tablecloth with a textile backing of needle loomed felt, laminated to a top layer of PVC. The sample measures 52 x 52 inches with stitched edges and rounded corners. You state that the sample is composed of 50 percent or less by weight of textile material.

Similar merchandise was the subject of a ruling from our New York office (NYRL 837832, March 30, 1989), which classified the merchandise in subheading 3924.90.1050, HTSUSA. Your letter indicates that you believe that the tablecloth is properly classified under subheading 3924.90.1050, HTSUSA.

ISSUE:

Whether the tablecloth at issue is classifiable as household articles of plastics under subheading 3924.90.1050, HTSUSA.

LAW AND ANALYSIS:

Classification under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The classification of the goods in question is essentially governed by Note 3(a) to Chapter 56, which provides that, inter alia, felt, covered or laminated with plastics, containing 50 percent or less by weight of textile material is classified in chapter 39 or 40. Subheading 3924.90.10, HTSUSA, provides for curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings.

HOLDING:

The tablecloth at issue is classifiable under subheading 3924.90.1050, HTSUSA, with a duty rate of 3.36 percent ad valorem.

Sincerely,

John Durant, Director

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