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 > 1994 NY Rulings > NY 889992 - NY 890097 > NY 890085

Previous Ruling Next Ruling
NY 890085




September 30, 1993

CLA-2-63:S:N:N6:349 890085

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.51.2000

Mr. George T. Biris
Davies, Turner & Co.,
90 Washington Street
New York, New York 10006

RE: The tariff classification of napkins from Russia.

Dear Mr. Biris:

In your letter dated September 2, 1993, on behalf of Royal China & Porcelain, you requested a tariff classification ruling.

You submitted six square napkins style "Blue Italian". The napkins are made of 100 percent cotton woven fabric and they measure approximately 15-1/2 inches square. The front is blue and white and is printed with a country design while the back is plain. All four edges are finished with stitching.

In your letter you state, that woven fabric made in Russia is sent to the United Kingdom where it is further processed. In the United Kingdom the following is done:

1. The fabric is bleached and prepared for printing
2. Print fabric, cut, hem, and pack it.

Section 12.130 (e) of the Customs Regulations (19 CRF 12.130) states in part..."An article or material usually will not be considered to be a product of a particular foreign territory or country, or insular possession of the U.S. by virtue of merely having undergone any of the following: (i) simple combining operations, labeling, pressing cleaning or dry cleaning, or packing operations, or any combination thereof; (ii) cutting to length or width and hemming or overlocking fabrics which are readily identifiable as being intended for a particular commercial use;... (v) dyeing and/or printing of fabrics or yarns." In this case although a different article of commerce has been created the operations performed in the United Kingdom do not constitute a substantial manufacturing or processing operation as noted in Section 12.130(e) of the Customs Regulations. The napkin is considered a product of the country where the fabric was manufactured. We note that the polybag is marked "Made in England". The napkin is not considered a product of England but rather a product of Russia and should be marked accordingly.

The applicable subheading for the napkins will be 6302.51.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: tablecloths and napkin: other: plain woven. The rate of duty will be 5.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: