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HQ 954807


November 10, 1993

CLA-2 CO:R:C:T 954807 SK

CATEGORY: CLASSIFICATION

TARIFF NO.'s: 6302.51.4000; 6302.52.2000

R. Lyn Thomas
Lin Lyn Trading Ltd.
P.O. Box 297
Woods Cross, Utah 84087

RE: Doilies; table linen of heading 6302, HTSUSA v. other furnishings of heading 6304, HTSUSA v. embroidered motifs of heading 5810, HTSUSA; HRL 953486 (10/6/93); NYRL 886899 (6/8/93);

Dear Mr. Thomas:

This ruling is in response to your letter of July 3, 1993, requesting a binding classification ruling for six styles of doilies. One representative sample was submitted to this office for examination. Photocopies of the other five styles were included in your submission.

FACTS:

The textile doilies at issue are made from either a 55 percent linen/ 45 percent cotton blend or from 100 percent cotton. The submitted sample is a rectangular doily that measures approximately 6-1/2 inches by 9 inches. The doily has a central area made from a woven fabric that has been embroidered with two small flowers, leaves and dots. The doily is surrounded by a lacet lace edging. The photocopies of the other five styles show that they are similar in construction to the submitted sample, differing only in size and shape.

ISSUE:

What is the proper classification of the articles at issue?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in
order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's.

In your submission to this office, you claim that the articles at issue are classifiable under heading 5810, HTSUSA, as embroidered motifs. In support of your contention, you cite several rulings in which doilies were classified within that heading. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) to heading 5810, section III (2) at page 810, which represent the official interpretation of the HTS at the international level, define embroidered motifs as "individual pieces of embroidered design serving no other function than to be incorporated or appliqued as elements of embroidery in, for example, underwear or articles of apparel or furnishings" [emphasis added]. EN (d) to heading 5810 enumerates articles excluded from this heading, specifically cited are tray cloths, table centres, mantlepieces covers and table mats. This office is of the opinion that the articles at issue have a function other than to be incorporated in or appliqued to other articles of apparel or furnishings. These articles are of a size, design and construction that are well-suited for use as doilies either of the kind used as table linen or of the kind used as home furnishing articles. This fact precludes classification within heading 5810, HTSUSA. Moreover, the rulings you cited as precedential are distinguishable from the instant case in that those articles were either miniature doilies (See New York Ruling Letter (NYRL) 886899, dated June 8, 1993) or they were described as "insets", "appliques", "greeting card inserts" and various other types of motifs only suitable for use as accessories for blouses, t-shirts, cards, etc... .

The next issue is whether the subject merchandise is classifiable as articles of table linen under heading 6302, HTSUSA, or as home furnishing articles under heading 6304, HTSUSA. In Headquarters Ruling Letter (HRL) 953486, dated October 6, 1993, this office issued a response to a request for internal advice made by the law firm of Stein Shostak Shostak & O'Hara on your behalf. HRL 953486 dealt with the classification of doilies similar to those currently at issue and in that ruling this office held that:

"doilies are used both as table linen and as home furnishing articles. Although both headings 6302 and 6304 potentially govern the classification of the subject merchandise, it is only the EN to heading 6302 which specifically provide for "doilies". Accordingly, the non-lace doilies at issue ... are classifiable within heading 6302, HTSUSA, as this heading provides more specifically for the articles
at issue than does heading 6304, HTSUSA. See Headquarters Ruling Letter (HRL) 950530, dated December 17, 1991, in which this office held that "doilies, if not constructed from a fine decorative fabric unsuitable for use while dining, [are] ... properly classifiable as table linen."

On the basis of our analysis set forth in HRL 953486, this office is of the opinion that the non-lace doilies at issue are classifiable as table linen under heading 6302, HTSUSA.

HOLDING:

If the doilies the subject of this ruling are made from 55 percent linen and 45 percent cotton, they are classifiable under subheading 6302.52.2000, HTSUSA, which provides for, inter alia, "other table linen: of flax: other...," dutiable at a rate of 6.2 percent ad valorem. The applicable textile quota category is 899.

If the doilies the subject of this ruling are made from 100 percent cotton, they are classifiable under subheading 6302.51.4000, HTSUSA, which provides for, inter alia, "other table linen: of cotton: other...," dutiable at a rate of 7.2 percent ad valorem. The applicable textile quota category is 369.

The designated textile and apparel categories may be subdivided into parts. If so, the 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 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 updated weekly and is available for inspection at your local Customs office.

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

Sincerely,

John Durant, Director
Commercial Rulings Division

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