The tariff classification of a napkin and tablecloths from India

N127597 November 5, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.51.3000 Mr. John Gilewski Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a napkin and tablecloths from India Dear Mr. Gilewski: In your letter dated October 12, 2010 you requested a classification ruling. The submitted samples are a napkin (Plaid Napkin) and tablecloths (Palm Printed Tablecloth, Stripe Tablecloth and Serape Tablecloth). The napkin is made from a 100 percent cotton fabric. The fabric features a multiple color twill woven stripe pattern. It is hemmed on all four sides and measures 19 inches square. The “Palm Printed” tablecloth is made from 100 percent cotton woven fabric. The fabric has a modified plain weave with two yarns woven as one in what appears to be the warp. It measures 60 x 84 inches and all of the edges are hemmed. The “Stripe” tablecloth is made from 100 percent cotton woven fabric. It features a decorative stripe effect consisting of rows of small squares created by additional yarns floating over the surface of the fabric. All of the edges are hemmed and it measures 60 x 84 inches. The “Serape” tablecloth is made from 100 percent cotton woven fabric. The fabric contains a decorative effect created by additional yarns with floats of different lengths and a twill pattern. It measures 60 x 84 inches and the four edges are hemmed. The applicable subheading for the napkin and tablecloths will be 6302.51.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: tablecloths and napkins: other: other. The rate of duty will be 5.8 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