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NY 804090




November 22, 1994

CLA-2-63:S:N:N6:349 804090

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.51.2000; 6302.51.4000

Mr. Harvey L. Reid
Tobin Home Fashions Inc.
8 West 30th Street - 9th Floor
New York, NY 10001

RE: The tariff classification of tablecloths, napkins and placemats from Vietnam.

Dear Mr. Reid:

In your letter dated November 4, 1994, received in this office on November 14, 1994, you requested a tariff classification ruling.

You have submitted a sample of a plain woven 100 percent cotton napkin. The napkin measures approximately 17 1/2 inches square and is made from a gingham fabric. You also plan to import tablecloths and placemats made from the same cotton gingham fabric. As requested, your sample will be returned.

The applicable subheading for the tablecloths and 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 napkins: other: plain woven. The rate of duty will be 30 percent ad valorem.

The applicable subheading for the placemats will be 6302.51.4000, 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 40 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
New York Seaport

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