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March 8, 1999

CLA-2-63:RR:NC:TA:349 D88089

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.51.2000

Ms. Diane Burgos
Stile Associates Ltd.
153-68 Rockaway Boulevard
Jamaica, NY 11434

RE: The tariff classification of a tablecloth and table topper from China.

Dear Ms. Burgos:

In your letter dated February 3, 1999 you requested a classification ruling on behalf of Britannica Home Fashions.

Style #708-7679290, is a tablecloth and table topper set. Both items are made from 100 percent cotton plain woven fabric. The circular tablecloth measures 70 inches diameter. All of the edges are hemmed. The table topper measures 34.5 inches square. They both feature a floral design. The items will be imported together in retail packaging.

The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:

(a) consist of at least two different articles which are prima facie, classifiable in different headings. (b) consist of products of articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking. In this case all three criteria are met and the item qualifies as a set. The tablecloth imparts the essential character of the set.

The applicable subheading for the Style #708-7679290 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 duty rate will be 5.2 percent ad valorem.

Style #708-7679290 falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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