CLA-2-63:S:N:N6: 349 881478
Ms. Purificacion Abustan
Homemaker Industries, Inc.
295 Fifth Avenue
New York, NY 10016
RE: The tariff classification of placemats from China.
Dear Ms. Abustan:
In your letter dated December 21, 1992 you requested a
tariff classification ruling.
You submitted three placemats identified as style "Berries",
"Orchard", and "Mayflower". The "Berries" style is made of 100
percent cotton plain woven fabric. It is oval in shape and
measures approximately 11-3/8 inches by 16-3/4 inches. The
border is finished with a strawberry and leaf design applique and
battenburg lace trim.
The "Orchard" style is made of 100 percent cotton woven
plain fabric. It is rectangular in shape and measures
approximately 11-3/8 inches by 17-11/16 inches. The border
contains a fruit and leaf design applique.
The "Mayflower" style is rectangular in shape and measures
approximately 11-1/2 inches by 17 inches. It is comprised of a
woven cotton open-work floral design trimmed with lace applique
and has man-made organza inserts. Each corner has a tulip and
leaf design applique.
The applicable subheading for the "Berries" and "Orchard"
placemats will be 6302.51.4000, Harmonized Tariff Schedule of the
United States (HTS), which provides for bed linen, table linen,
toilet linen and kitchen linen... other table linen of cotton:
other. The rate of duty will be 7.2 percent ad valorem.
The applicable subheading for the "Mayflower" placemat if of
cotton will be 6302.51.4000, HTS, which provides for bed linen,
table linen, toilet linen and kitchen linen... other table linen
of cotton: other. The rate of duty will be 7.2 percent ad
valorem.
The applicable subheading for the "Mayflower" placemat if of
man-made fiber will be 6302.53.0030, HTS, which provides for bed
linen, table linen, toilet linen and kitchen linen: other table
linen: of man-made fibers... other. The rate of duty will be
12.8 percent ad valorem
The placemats of cotton fall within textile category
designation 369 and the placemats of man-made fiber fall within
textile category 666. Based upon international trade agreements,
products of China are subject to visa and quota requirements.
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. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the
Status Report On Current Import Quotas (Restraint Levels),an
internal issuance of the U.S. Customs Service, which is available
for inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport