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NY R00549




July 19, 2004
CLA-2-63:RR:NC:TA:349 R00549

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.52.1010; 6302.52.2000; 6302.29.0020; 6302.39.0030; 6304.99.3500; 9404.90.8536

Mrs. Bethany P. Forfang
Umbriana
18 St. Mark’s Crescent
London, UK NW1 7TU

RE: The tariff classification of table linens, bed linens, shams and quilts from Italy.

Dear Mrs. Forfang:

In your letter dated July 9, 2004 you requested a tariff classification ruling.

You will be importing tablecloths, napkins, placemats, table runners, sheets, pillowcases, duvet covers, pillow shams and quilts. Samples of the items were not submitted. All of the items will be made from 100 percent linen fabric. For the purpose of this ruling it is assumed that the linen fabric is woven.

The applicable subheading for the tablecloths and napkins of damask construction will be 6302.52.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of flax: tablecloths and napkins damask. The rate of duty will be 5.1 percent ad valorem.

The applicable subheading for the tablecloths and napkins if of other than damask will be 6302.52.1020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of flax: tablecloths and napkins other. The rate of duty will be 5.1 percent ad valorem.

The applicable subheading for the placemats and table runners will be 6302.52.2000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of flax: other. The rate of duty will be Free.

The applicable subheading for the sheets, pillowcases and duvet covers if printed will be 6302.29.0020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of other textile materials. The rate of duty will be 4.5 percent ad valorem.

The applicable subheading for the sheets; pillowcases and duvet covers if dyed will be 6302.39.0030, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of other textile materials other: other. The duty rate will be 4.3 percent ad valorem.

The applicable subheading for the pillow shams will be 6304.99.3500, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: other: of vegetable fibers (except cotton): other. The duty rate will be 11.3 percent ad valorem.

The applicable subheading for the quilts will be 9404.90.8536, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other: quilts, eiderdowns, comforters and similar articles with outer shell of other textile materials: other. The duty rate will be 12.8 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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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