Classification of a tablecloth, a place mat, and a napkin; classifiable in Heading 6302

HQ 089136 July 19, 1991 CLA-2 CO:R:C:T 089136 CC CATEGORY: Classification TARIFF NO.: 6302.51.2000, 6302.51.4000 Ms. Elaine G. Greenberg Import Manager Homemaker Industries, Inc. 295 Fifth Avenue New York, NY 10016 RE: Classification of a tablecloth, a place mat, and a napkin; classifiable in Heading 6302 Dear Ms. Greenberg: This letter is in response to your inquiry of March 19, 1991, requesting the tariff classification of "block printed table linen" from India. Samples were submitted for examination. FACTS: Three articles were submitted: a tablecloth, a place mat, and a napkin. All of these articles are made of 100 percent cotton woven fabric and are designated by you as block printed table linen. The tablecloth measures approximately 54 inches by 54 inches and contains a black geometric design on white base fabric. The place mat measures approximately 13 inches by 19 inches and contains a scroll and floral design in a blue, dark brown, and beige color. The napkin measures approximately 18 inches by 18 inches and contains a scroll and printed design in a blue, dark brown, and beige color. ISSUE: Whether the submitted merchandise is classifiable in Heading 6302 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6302, HTSUSA, provides for table linen, among other articles. The Explanatory Notes, the official interpretation of the HTSUSA at the international level, state the following concerning Heading 6302: These articles are usually made of cotton or flax, but sometimes also of hemp, ramie or man-made fibers, etc.; they are normally of a kind suitable for laundering. They include: (2) Table linen, e.g., table cloths, table mats and runners, tray cloths, table centres, serviettes, tea napkins, sachets for serviettes, doilies, drip mats. Textile tablecloths, place mats, and napkins are table linen encompassed within Heading 6302 according to the Explanatory Notes. The merchandise at issue, therefore, is classifiable in Heading 6302, and the applicable subheading is 6302.51, HTSUSA, which provides for other table linen, of cotton. HOLDING: The submitted tablecloth and napkin are classified under subheading 6302.51.2000, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen, other table linen, of cotton, tablecloths and napkins, other, plain woven. The rate of duty is 5.5 percent ad valorem, and the textile category is 369. The submitted place mat is classified under subheading 6302.51.4000, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen, other table linen, of cotton, other. The rate of duty is 7.2 percent ad valorem, and the textile category is 369. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. Sincerely, John Durant, Director Commercial Rulings Division