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NY B81296




April 16, 1997

CLA-2-63:RR:NC:TA:349 B81296

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.51.3000; 6302.53.0020; 6304.92.0000; 6304.93.0000

Ms. Mary L. Kiel
P.O. Box 1495
Marysville, WA 98270-1495

RE: The tariff classification of table linen and furnishings from Scotland.

Dear Ms. Kiel:

In your letter dated January 20, 1997 you requested a tariff classification ruling.

You submitted a sample of a doily and traycloth. You also submitted descriptive literature with pictures of tablecloths, tablecovers, napkins and runners. All the items will be made in either in 100 percent polyester fabric or 89 percent cotton and 11 percent polyester fabric. The fabric is of an open-work lace construction. The inwrought designs include thistles, castles and the Loch Ness monster. The tablecovers will measure from 36 inches square and 34 inches round and are used as a table accent. The tablecloths will be imported in various table linen sizes. The napkin will measure 16 inches square while the runners and table centers range in size from 11 inches square to 11 x 36 inches. The traycloth measures 14 x 20 inches. The round doilies range in size from 7 to 14 inches in diameter and the oval doily measures 12 x 18 inches.

The applicable subheading for the tablecloths and napkins made from 89% cotton and 11% polyester will be 6302.51.3000, 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: other. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the tablecloths and napkins made from 100% polyester 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 12.4 percent ad valorem.

The applicable subheading for the tablecovers, doilies, traycloths and runners made from 89% cotton and 11% polyester will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 6.9 percent ad valorem.

The applicable subheading for the tablecovers, doilies, traycloths and runners made from 100% polyester will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The rate of duty will be 10.2 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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