Base
8964311994-04-13New YorkClassification

The tariff classification of a tablecloth and napkins from Spain.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of a tablecloth and napkins from Spain.

Ruling Text

NY 896431 April 13, 1994 CLA-2-63:S:N:N6:349 896431 CATEGORY: Classification TARIFF NO.: 6302.53.0020 Mr. David M. Ricket E. Besler & Company 115 Martin Lane Elk Grove Village, Illinois 60007-1309 RE: The tariff classification of a tablecloth and napkins from Spain. Dear Mr. Ricket: In your letter dated March 14, 1994, on behalf of LTD Commodities Incorporated you requested a tariff classification ruling. You submitted samples of a plain woven tablecloth and napkins. Both are made in a blend of 50 percent polyester fibers and 50 percent cotton fibers, by weight. Please note, that even a slight change in these weight breakdowns may affect the classification shown below. The oval shaped tablecloth measures 60 inches by 84 inches and is printed with a poinsettia design. The square napkins measure 17 inches by 17 inches and are printed with a holly leaf and bell design. The applicable subheading for the tablecloth and napkins will be 6302.53.0020, 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... tablecloths and napkins: other. The rate of duty will be 12.8 percent ad valorem. 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