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8915581993-11-05New YorkClassification

The tariff classification of a placemat, napkin, andwallhangings from the Philippines.

U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of a placemat, napkin, andwallhangings from the Philippines.

Ruling Text

NY 891558 November 5, 1993 CLA-2-63:S:N:N6:349 891558 CATEGORY: Classification TARIFF NO.: 6302.51.4000; 6302.51.2000; 6304.92.0000 Ms. Carol R. Koobatian 2101 Chestnut St. # 1013 Philadelphia, PA 19103 RE: The tariff classification of a placemat, napkin, and wallhangings from the Philippines. Dear Ms. Koobatian: In your letter dated October 14, 1993 you requested a tariff classification ruling. You submitted a sample of a placemat, napkin, and photographs of wallhangings. The yarns in these items have been dyed by using the Ikat resist process. The rectangular woven placemat is made from cotton warp threads, and a weft made from narrow strips of cotton woven fabric. The loose edges of the weft give the surface a fuzzy effect. It measures approximately 13-3/16 inches by 17-1/2 inches, exclusive of a 1/2 inch fringe formed by the warp threads. The square mint green napkin is made from 100 percent cotton woven fabric. It measures approximately 17-3/16 inches square. Two edges have a 1/2 inch self fringe while the other two contain a selvage edge. The wallhangings will be made of 100 percent cotton woven fabric. Some of the wallhangings depict a scene and the others are woven in an intricate pattern. They will be imported in various sizes and contain a rod pocket dowel to allow them to be hung from a wall. As requested the placemat and napkin are being returned. The applicable subheading for the placemat will be 6302.51.4000, 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: other. The rate of duty will be 7.2 percent ad valorem. The applicable subheading for the napkin will be 6302.51.2000, 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 rate of duty will be 5.5 percent ad valorem. The applicable subheading for the wallhangings will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted, of cotton. The rate of duty will be 7.2 percent ad valorem. The placemat, napkin, and wallhangings fall within textile category designation 369. Based upon international trade agreements, products of the Philippines are subject to visa and quota. 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. 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. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport