The tariff classification of a napkin from Canada

N084736 December 3, 2009 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.53.0020 Mr. M. Ali Jessa Industrial Textiles Limited 4576 Yonge Street, Suite 405 Toronto, Ontario M2N 6N4, Canada RE: The tariff classification of a napkin from Canada Dear Mr. Jessa: In your letter dated November 16, 2009 you requested a tariff classification ruling. The submitted sample is a napkin. The napkin is made from 100 percent polyester woven fabric. It measures approximately 50 centimeters square. All four sides of the napkin are hemmed. The applicable subheading for the napkin will be 6302.53.0020, 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… tablecloths and napkins: other. The general duty rate will be 11.3 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/. 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