NY C88132 - The tariff classification and status under the North American Free Trade Agreement (NAFTA), of tablecloths, napkins, placemats and runners from Canada; Article 509 - United States International Trade Commision Rulings

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NY C88132

June 12, 1998

CLA-2-94:RR:NC:TA:349 C88132

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.51.4000; 6302.53.0020: 6302.53.0030

Ms. Doreen Coty
F.W. Myers & Co., Inc.
Myers Building
Rouses Point, NY 12979-1091

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of tablecloths, napkins, placemats and runners from Canada; Article 509

Dear Ms. Coty:

In your letter dated May 11, 1998, on behalf of La Difference Inc., you requested a ruling on the status of table linen from Canada under the NAFTA.

You have submitted a sample of a tapestry table runner, samples of a tablecloth, napkin, placemats and a runner from your Tabletop Collection and pages from a catalogue showing the various designs and styles of these items. The tapestry runners are 13 x 72 inch table runners made from a jacquard woven fabric. The jacquard fabrics feature different varicolored tapestry-like scenes or designs. The ends of the runners are folded to form points. A tassel is sewn to each point. The jacquard fabrics are woven in different countries and have different fiber contents.

The fabrics for styles GAG2209, GAG2206, GAG2205, GAG2204, GAG2207 and GAG2215 are made in Italy. The Italian fabric is composed of various blends of cotton and polyester fibers but all fabrics are in chief weight cotton. The fabrics for styles GAG2202, GAG2203, GAG2214, GAG2216, GAG2217, GAG2218 and GAG2219 are composed of 59 percent polyester and 41 percent cotton and are wholly produced in the United States. The jacquard fabrics are sent to Canada where they are cut, sewn and joined to the Canadian tassels.

The items in the Tabletop Collection will be made from either 100 percent polyester or 72 percent polyester and 28 percent cotton woven fabrics which are printed with various designs. The 13.5 x 18 inch placemats and 13.5 x 54 inch runners are made from two layers of fabric and are reversible. The napkins measure 17.5 inches square and the tablecloths are made in several sizes including 54 x 72 inch, 56 x 80 inch, 56 x 90 inch and a 54 inch diameter round. The edges of these items are finished with an overcast stitch. The fabrics for the Tabletop Collection are wholly produced in Mexico or Canada. The fabrics are cut, sewn and fused (placemats and runners) in Canada.

The applicable tariff provision for the tapestry runners with the Italian jacquard fabric (styles GAG2209, GAG2206, GAG2205, GAG2204, GAG2207 and GAG2215G) will be 6302.51.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The general rate of duty will be 6.8 percent ad valorem.

The applicable tariff provision for the tapestry runners made with U.S. jacquard fabric (styles GAG2202, GAG2203, GAG2214, GAG2216, GAG2217, GAG2218 and GAG2219) will be 6302.53.0030, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of man-made fibers: other. The general rate of duty will be 12.2 percent ad valorem.

The applicable tariff provision for the tablecloths and napkins in the Tabletop Collection will be 6302.53.0020, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of man-made fibers: tablecloths and napkins: other. The general rate of duty will be 12.2 percent ad valorem.

The applicable tariff provision for the placemats and table runners in the Tabletop Collection will be 6302.53.0030, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of man-made fibers: other. The general rate of duty will be 12.2 percent ad valorem.

The tapestry runners made with U.S. fabrics (styles GAG2202, GAG2203, GAG2214, GAG2216, GAG2217, GAG2218 and GAG2219), being wholly obtained or produced entirely in the territory of Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The tablecloths, napkins, placemats and runners in the Tabletop Collection, being wholly obtained or produced entirely in the territory of Canada and Mexico, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a reduced rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. The table linen that is made from the Canadian fabric is entitled to a free rate of duty under the NAFTA, while the table linen made from the Mexican fabric is entitled to a 2.2 percent ad valorem duty rate under the NAFTA.

The tapestry runners made with Italian fabric (styles GAG2209, GAG2206, GAG2205, GAG2204, GAG2207 and GAG2215) do not qualify for preferential treatment under the NAFTA because the non-originating jacquard fabric used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/63.1, HTSUSA.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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,

Robert B. Swierupski
Director,

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