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NY 892613




December 9, 1993

CLA-2-63:S:N:N6:349 892613

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.51.4000

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

RE: The tariff classification of a placemat from India.

Dear Ms. Aiello:

In your letter dated November 23, 1993, on behalf of Town & Country Linen, you requested a tariff classification ruling.

The submitted item is a rectangular placemat style "Mercy". The placemat is made of 100 percent cotton woven fabric and measures approximately 13 inches by 19 inches. There is a 3/4 inch fringe in the weft direction and an 3/4 inch knotted fringe formed by the warp yarns. It is cream in color and has a triangular and square pattern design created in the weaving.

In your letter you state, that the placemat is manufactured as piece goods in various lengths (4 mats across in rolls). Each placemat panel is readily identifiable as they are separated by sections of fabric where either the warp or weft yarns are missing. This product is then shipped to another country, such as Dubai or Nepal, where the following is done:

1. The placemats are individually cut
2. The two ends are hand knotted
3. The finished mats are labeled

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 the operations performed in the second country ( Dubai or Nepal) do not constitute a substantial manufacturing or processing operation as noted in Section 12.130(e) of the Customs Regulations. The placemat is considered a product of India.

The applicable subheading for the placemat will be 6302.51.4000, 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: other. The rate of duty will be 7.2 percent ad valorem.

The placemat falls within textile category designation 369. Based upon international trade agreements, products of India 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

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