Base
D826721998-10-14New YorkClassification

The tariff classification of napkins from China and Hong Kong.

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 2026-05-03 · Updates monthly

Summary

The tariff classification of napkins from China and Hong Kong.

Ruling Text

NY D82672 October 14, 1998 CLA-2-63:RR:NC:TA:349 D82672 CATEGORY: Classification TARIFF NO.: 6302.51.2000 Mr. Scott Scharton Thornley & Pitt, Inc. P.O. Box 2270 San Francisco, CA 94126 RE: The tariff classification of napkins from China and Hong Kong. Dear Mr. Scharton: In your letter dated September 24, 1998 you requested a classification ruling on behalf of The Pampered Initial. You submitted samples of the same napkin in various sizes. The napkins are made from 100 percent cotton woven fabric. The construction of the fabric is a plain weave. All four edges are hemmed. The napkins will vary in size from 18 x 22 to 20 x 24 inches. The applicable subheading for the napkins will be 6302.51.2000, 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: tablecloths and napkins: other: plain woven. The duty rate will be 5.2 percent ad valorem. The napkins falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa and subject an export license from Hong Kong. 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. 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 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 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division