United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY L80181 - NY L80239 > NY L80218

Previous Ruling Next Ruling
NY L80218




October 22, 2004

CLA-2-63:RR:NC:TA:349 L80218

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.53.0030

Ms. Cathy Bonadonna
Bed Bath & Beyond
650 Liberty Ave.
Union, NJ 07083

RE: The tariff classification of a placemat set from China.

Dear Ms. Bonadonna:

In your letter dated October 13, 2004 you requested a classification ruling.

The submitted item identified as, SKU 13541787 and UPC 444444453246, is a 30-piece placemat set. The set consists of six placemats, six napkins, six napkin rings, six pairs of chopsticks and six fabric pouches for the chopsticks. The rectangular placemats are comprised of two layers of woven fabric sewn along the edges. The fabric is made from 100 percent polyester. One side of the placemats features an embroidered center medallion. The placemat measures approximately 13 x 19 inches.

The napkins are made from 100 percent cotton woven fabric. All of the edges are hemmed. One corner of the napkin contains an embroidered design. The napkin measures approximately 13 inches square.

The napkin rings are made from 100 percent polyester woven fabric. The napkin rings features a large knot. The chopsticks are made from wood. The chopstick pouches are made from 100 percent polyester woven fabric. There are sewn along three sides. The fourth side features a slit opening used for the insertion of the chopsticks. The items are packed together for retail sale at time of import.

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 or 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.

The placemat set meets the qualifications of “goods put up in sets for retail sale”. The components of the sets consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The placemats impart the essential character of the set.

The applicable subheading for the placemat set will be 6302.53.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of man-made fibers other. The duty rate will be 11.3 percent ad valorem.

The placemats and napkin rings fall within textile category designation 666. The napkins fall within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: