United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0086429 - HQ 0086997 > HQ 0086701

Previous Ruling Next Ruling



HQ 086701


October 31, 1990

CLA-2 CO:R:C:G 086701 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.91.0020

Mr. Duncan Nixon
Sharetts, Paley, Carter & Blauvelt
1707 L Street, N.W.
Washington, D.C. 20036

RE: Classification of doilies and a table runner, made from lace; not classifiable as table linen in Heading 6302; classifiable as other furnishings in Heading 6304

Dear Mr. Nixon:

This letter is in response to your inquiry of March 6, 1990, on behalf of Tessile, Inc., requesting tariff classification of doilies and a table runner. Samples were submitted for examination.

FACTS:

The merchandise at issue consists of six doilies and a table runner, all of which are crocheted and composed of 100 percent cotton. Three of the doilies are round: one has a diameter of 4 inches, one has a diameter of 6 inches, and one has a diameter of 14 inches. There are also two heart-shaped doilies. One is 6 inches in diameter, and the other is 18 inches in diameter. The remaining doily is oval-shaped and measures 6 inches by 10 inches. The table runner is rectangular and measures 16 inches by 36 inches.

ISSUE:

Whether the submitted merchandise is classifiable as table linen in Heading 6302 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) or as other furnishing articles in Heading 6304, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), 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.

Heading 6302, HTSUSA, provides for bed linen, table linen, toilet linen, and kitchen linen. Table linen is defined by The Random House Dictionary of the English Language, the Unabridged Edition (1983) as "tablecloths, napkins, etc., used in setting a table." Webster's Third New International Dictionary, Unabridged (1986) defines table linen as "linen (as tablecloths and napkins) for use at the table."

The Explanatory Notes, the official interpretation of the HTSUSA at the international level, state the following concerning Heading 6302:

These articles are usually made of cotton or flax, but sometimes also of hemp, ramie or man-made fibers, etc.; they are normally of a kind suitable for laundering. They include:

(2) Table linen, e.g., table cloths, table mats and runners, tray cloths, table centres, serviettes, tea napkins, sachets for serviettes, doilies, and drip mats.

It should be noted, however, that certain articles of the above descriptions (e.g., table centres made from lace, velvet or brocaded materials) are not regarded as articles of table linen; they are usually classified in heading 6304.

The merchandise at issue consists of doilies and a table runner. A doily is defined by Webster's Dictionary as "2 a archaic : a small napkin (as one provided at table with a fruit course) b : a small often decorative piece (as of linen, lace, or paper) usu. serving as a mat beneath some object (as a vase) either for ornament or to protect an underlying surface." A runner is defined by Webster's Dictionary as "11 b : a narrow decorative cloth cover for the top of a piece of furniture (as a table, dresser)."

We do not believe that the doilies and table runner at issue meet the definition of table linen. The dictionary definition of table linen includes tablecloths and napkins, used at or in setting a table. Although the subject merchandise may be used for setting a table, it may also be used on dressers, mantlepieces and other furniture as furnishing articles. In addition, although the Explanatory Notes state that doilies and table runners are classifiable in Heading 6302, they also state that certain articles made from lace are not regarded as table linen and are classified in Heading 6304. The submitted merchandise is made from lace and, we believe, would be excluded from Heading 6302 according to the Explanatory Notes.

Heading 6304, HTSUSA, provides for other furnishing articles. The Explanatory Notes state that this heading covers furnishing articles of textile materials, other than those of the preceding headings or of Heading 9404, for use in the home, etc., and includes cushion covers, loose covers for furniture, antimacassars, table covers, and mantlepiece runners. We believe that the submitted merchandise is of the class or kind of articles classifiable as other furnishings. Therefore it is classifiable in Heading 6304.

You believe that the submitted merchandise is classifiable as table linen in Heading 6302. You state that the Explanatory Notes list doilies and table runners as specific examples of articles falling under the provision for table linen in Heading 6302. Also, the submitted merchandise is machine washable and thus of a kind suitable for laundering. You have submitted advertising circulars, which you claim show that doilies and table runners are accessories for the table and are displayed with advertisements with table cloths, napkins, placemats, and other table linen.

Although the Explanatory Notes state that doilies and table runners are classifiable in Heading 6302, they also state that certain articles made from lace, such as table centers, are not regarded as table linen and are classified in Heading 6304. The doilies and table runner are made of lace and would be excluded from Heading 6304. You contend that the submitted merchandise is not made from lace. You state that the submitted merchandise is merely hand knit (crocheted) in an open knit fashion, but lace is not crocheted according to a definition in Fairchild's Dictionary of Textiles. The Explanatory Notes frequently refer to lace as consisting of design elements and background elements of net or mesh, yet the merchandise at issue has no background element or net or mesh. Finally you state that the submitted merchandise is hand knit directly from yarn and, therefore, is not "made from lace materials."

We believe that the submitted merchandise is made from lace. First, although the definition in Fairchild's does not specifically make a reference to crocheted material, Textiles: Fiber to Fabric, 5th Edition (1975) states that real laces include "needlepoint, bobbin (pillow), darned, crocheted (emphasis added), and knotted." In addition, the Explanatory Notes to Heading 5804 list crochet lace as a principal class of hand-made lace. Second, the design elements of the merchandise at issue are joined by meshes and meet the requirements for lace according to the Explanatory Notes to Heading 5804, which state the following:

Lace is an ornamental or decorative openwork fabric in which design elements (more or less intricate) formed by the intertwisting of threads are joined either by meshes, usually of regular size and shape, forming an apparent openwork ground fabric, or by ornamental links (brides) which themselves give pattern effects.

Third, lace can be made from yarn. A Dictionary of Textile Terms, 13th Edition (1980) by Dan River, Inc. states that one yarn can be used to make a lace. Therefore the submitted merchandise is made from lace and would be excluded from classification in Heading 6302, based on the Explanatory Notes.

You argue that the submitted merchandise meets the requirement of being suitable for laundering, since it is machine washable. Suitability for laundering would not determine, by itself, whether the submitted merchandise is table linen. Many furnishing articles are also suitable for laundering. You state that the laundry and lace provisions of the Explanatory Notes to Heading 6302, when read together, indicate that only those lace articles that are not suitable for laundering are excluded from classification in Heading 6302. We cannot agree with such an interpretation. The Explanatory Notes state that articles classifiable in this heading are normally (emphasis added) of a kind suitable for laundering. In addition, the Explanatory Notes state "certain articles of the above description, e.g., table centres made from lace" are excluded from classification in Heading 6302. This statement indicates that table centers made from lace are excluded from classification in Heading 6302, whether or not they are suitable for laundering.

Although the submitted circulars show that the merchandise at issue is advertised with other table linen, they, as well as other advertising, show that doilies and table runners are also advertised with articles that could be classified as other furnishings.

Therefore, in application of GRI 1 and the Explanatory Notes, the submitted merchandise is not classifiable in Heading 6302. Instead, it is classifiable in Heading 6304.

HOLDING:

The submitted merchandise is classified under subheading 6304.91.0020, HTSUSA, which provides for other furnishing articles, excluding those of Heading 9404, other, knitted or crocheted, of cotton. The rate of duty is 11.5 percent ad valorem, and the textile category is 369.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

The samples are being returned under separate cover.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: