CLA-2 CO:R:C:T 088401jlj
Mr. Harold I. Loring
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, New York 10017
RE: Classification of silk napkin holders
Dear Mr. Loring:
This is in response to your letter of November 27, 1990, in which
you requested a tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for silk napkin
holders to be imported from China on behalf of your client R & P
Imports of Windham, New Hampshire. Two samples were submitted along
with your request.
FACTS:
The articles in question, which you identify as napkin holders,
are composed of 100 percent woven silk fabric cut and sewn to form a
rose and leaf with a looped stem design. One rose is yellow, while the
other is red. The circumference of the loop on the yellow rose holder
is approximetely 3 1/2 inches, while the circumference of the loop on
the red rose holder is approximately 4 inches.
ISSUE:
What is the proper classification of the silk napkin holders
under the HTSUSA?
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with the
General Rules of Interpretation (GRIs). GRI 1 provides that the
classification of articles is determined by the terms of the headings
and any relative section or chapter notes.
Heading 6302 covers bed linen, table linen, toilet linen and
kitchen linen. Inasmuch as a napkin holder is merely an accessory for
table linen rather than table linen itself, the instant merchandise is
not classified in Heading 6302.
Heading 6304 provides for other furnishing articles, excluding
those of 9404 (i.e., furniture). The Explanatory Notes, the official
interpretation of the tariff at the international level, state the
following about Heading 6304:
This heading covers furnishing articles of textile
materials, other than those of the preceding
headings or of heading 94.04....
These articles include...curtain loops....
We find that the napkin holders are similar in function to curtain
loops (tie-backs). Both are intended to hold other textile articles.
Accordingly, since there is no more specific provision for the instant
napkin holders, we hold that they are classified in Heading 6304.
HOLDING:
The silk napkin holders are classified under the provision for
other furnishing articles: other: not knitted or crocheted, of other
textile materials: other: other: other: containing 85 percent or more
by weight of silk or silk waste, in subheading 6304.99.6030, dutiable
at the rate of 6.4 percent ad valorem.
Due to the changeable nature of the statistical annotation (the
ninth and tenth digits of the classification) and the restraint
(quota/visa) categories applicable to textile merchandise, you should
contact your local Customs office prior to importation of this
merchandise to determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division