The tariff classification of table linen set from Indonesia.

NY M85402 August 18, 2006 CLA-2-63:RR:NC:N3:349 M85402 CATEGORY: Classification TARIFF NO.: 6302.51.4000; 6302.53.0030 Yoon Dyer Hankyu Cargo 230-19 Int’l Airport Center Blvd. Jamaica, NY 11413 RE: The tariff classification of table linen set from Indonesia. Dear Ms. Dyer: In your letter dated July 27, 2006 you requested a classification ruling on behalf of Masuk Inc. You will be importing table linen sets packed in a presentation/storage box. A sample of the set packed in a presentation/storage box; two placemats (styles PM5 and PM9) and two coasters (styles CS11 and CS17) were submitted with your request. The presentation/storage box contains 8 napkins, 1 table runner, 8 coasters and 8 placemats. All of the napkins, table runners, coasters and placemats are made from two layers of fabric that are sewn together along the edges. One set will be made from 100 percent polyester woven fabric. The fabric is made from filament and spun yarns. It has a thin non-woven fabric backing. The napkins measure approximately 11.5 inches square, the placemats 14 x 17 inches, the coasters 4 inches square and the table runner 12 x 70 inches. The runner has two pointed ends with a plastic bead and a tassel attached to each end. The box is made from cardboard that is covered with same fabric as the items. The cover of the box has a plastic window in the center. The other set will be made from 60 percent cotton and 40 percent polyester woven fabric. The fabric may be striped or a solid color with a beaded design. The presentation/storage box, napkins, table runner, coasters and placemats will be packaged together for retail sale at time of import. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking. In this case all three criteria are met and the table linens qualify as a set. It is our opinion that the placemats provide the essential character of the set. The applicable subheading for the polyester set will be 6302.53.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of man-made fibers… other. The duty rate will be 11.3 percent ad valorem. The applicable subheading for the chief weight cotton set will be 6302.51.4000, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The rate of duty will be 6.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The polyester napkins, table runner, coasters and placemats fall within textile category designation 666. The chief weight cotton napkins, table runner, coasters and placemats fall within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division