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 890634 - NY 890815 > NY 890804

Previous Ruling Next Ruling
NY 890804




October 20, 1993

CLA-2-63:S:N:N6:349 890804

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.51.2000; 6302.53.0020; 6302.91.0050; 6302.93.2000

Ms. Jean Aiello
Wilson UTC, Inc.
Hemisphere Center
Suite 304
Route 1 & 9 South
Newark, NJ 07114

RE: The tariff classification of two napkins and a guest towel from China.

Dear Ms. Aiello:

In your letter dated September 24, 1993, on behalf of Town & Country Linen Corp., you requested a tariff classification ruling.

You submitted two napkins and a guest towel. All three articles will be made in either 100 percent cotton woven fabric or 100 percent man-made fiber woven fabric. Both napkins measure approximately 40 centimeters square. The edges are scalloped and finished with a red embroidery type stitch. One napkin has embroidered holly leaves at one end while the other has spray painted holly leaves.

The guest towel measures approximately 13-3/4 inches by 22 inches. Three edges are hemmed and the fourth has a scalloped edge. The scalloped edge is finished with a green embroidery type stitch.

The applicable subheading for the napkins made of cotton 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: tablecloth and napkins: other: plain woven. The rate of duty will be 5.5 percent ad valorem.

The applicable subheading for the napkins made of man-made fiber will be, 6302.53.0020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of man-made fibers... tablecloths and napkins: other. The rate of duty will be 12.8 percent ad valorem.

The applicable subheading for the guest towel made of cotton will be, 6302.91.0050, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton... other: towels: other: other. The rate of duty is 10.5 percent ad valorem.

The applicable subheading for the guest towel made of man- made fiber will be, 6302.93.2000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: other. The rate of duty will be 11.3 percent ad valorem.

The napkins and guest towel made of cotton fall within textile category designation 369. The napkins and guest towel made of man-made fiber fall category designation 666. Based upon international trade agreements, products of China are subject to visa and quota requirements.

The designated textile and apparel categories 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.

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: