The tariff classification of a tablecloth from China and Taiwan

NY H81517 June 14, 2001 CLA-2-63:RR:NC:TA:349 H81517 CATEGORY: Classification TARIFF NO.: 6302.53.0020 Ms. Kim Supik Bess Manufacturing Company 1807-27 East Huntingdon Street Philadelphia, PA 19125 RE: The tariff classification of a tablecloth from China and Taiwan Dear Ms. Supik: In your letter you requested a classification ruling. The submitted sample, Style No. 9000 Stratford 70 RD, is considered a tablecloth. It measures 70 inches in diameter and is made from a 100 percent polyester woven fabric. The packaging refers to the instant sample as a 70-inch table round. A table round was the subject of Headquarters Ruling Letter (HQ) 957314 dated March 27, 1995. That ruling stated in pertinent part: "For tariff classification purposes, table rounds are usually considered either table toppers or table cloths depending upon the diameter. A sixty inch diameter cloth is usually the smallest size table cloth. If these rounds are sixty inches or larger, they would be classified as table linen under Heading 6302, HTSUSA. If the subject table rounds are smaller than sixty inches in diameter, they would be considered table toppers which are classified as other furnishings under Heading 6304, HTSUSA." The instant sample is stated to be 70 inches diameter and following the reasoning in HQ 957314 it will be classified as table linen under Heading 6302, HTSUSA. The applicable subheading for the tablecloth will be 6302.53.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bed linen, table linen, toilet line, and kitchen linen: other table linen: of man-made fibers… tablecloths and napkins: other. The duty rate will be 11.8 percent ad valorem. The tablecloth falls within textile category designation 666. Based upon international textile trade agreements products of China and Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division