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NY H83911




August 16, 2001

CLA-2-63:RR:NC:TA:349 H83911

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.51.3000; 6302.51.4000; 6302.51.2000

Mr. Sam Elmecery
Universal Trade Services
149 Sawmill Lakes Blvd.
Ponte Vedra Beach, FL 32082

RE: The tariff classification of various table linens from India.

Dear Mr. Elmecery:

In your letter dated July 25, 2001 you requested a classification ruling.

You submitted various table linens. Article no. 4 is a tablecloth made from 100 percent cotton woven fabric. The fabric is a jacquard weave that features a sunflower design. All of the edges are hemmed. The cloth will be imported in various sizes that include 52 x 52 up to 60 x 120 inches plus 60 and 70 inch rounds. Article no. 5 is a napkin made from the same construction and jacquard design as article no. 4. All of the edges are hemmed and the napkins will measure from 16 x 16 inches up to 20 x 20 inches.

Article no. 6 is a jacquard woven placemat made from 100 percent cotton woven fabric. The fabric features a snowflake and angel design. All of the edges are hemmed and the placemats will measure from 13 x 18 inches up to 14 x 20 inches.

Article no. 7 is a rectangular placemat made from 100 percent cotton woven fabric. Bundles of sticks are inserted into the weave at regular intervals. All four edges are hemmed and the placemats will measure 13 x 18 inches up to 14 x 20 inches.

Article no. 8 is a set that consists of a tablecloth, napkin and placemat. All of the items are made from 100 percent cotton woven fabric. The fabric has a yarn dyed check pattern. The napkin and tablecloth are plain woven. The placemat has a pronounced rib. The tablecloth will measure from 52 x 52 up to 60 x 120 inches plus 60 and 70 inch rounds. The napkin will measure from 16 x 16 up to 20 x 20 inches. The placemat will measure from 13 x18 up to 14 x 20 inches. The tablecloth, napkins and placemats will be packaged together as a set at time of import. There will be two versions of the set. One set will include 1 tablecloth, 4 napkins and 4 placemats. The other set will include 1 tablecloth, 8 napkins and 8 placemats. As requested the samples are being returned.

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 article no. 8 qualifies as a set. The tablecloth imparts the essential character of the set.

The applicable subheading for articles no. 4 and 5 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 duty rate will be 6 percent ad valorem.

The applicable subheading for articles no. 6 and 7 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 duty rate will be 6.6 percent ad valorem.

The applicable subheading for article no. 8 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 percent ad valorem.

All of the items fall within textile category designation 369. Based upon international textile trade agreements products of India are subject to visa requirements.

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.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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