CLA-2-56:OT:RR:NC:TA:351
Darren Yokopenic
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of napkin ring set from India
Dear Mr. Yokopenic:
In your letter dated April 26, 2010, you requested a tariff classification ruling.
The submitted sample is a package of six napkin rings. Each napkin ring is constructed of five gimped cords looped into a round knot with two opposing openings through which the napkin may be inserted. The gimped cords are composed of 100% rayon yarn on the outside gimped, or wrapped, around a core of 84% cotton/16% polyester yarns. We are unable to determine whether the man-mad fibers (rayon and polyester) or the cotton predominates by weight in the gimped yarn. Legal Note 2 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), noted.
If the cotton predominates, the applicable subheading for the napkin rings will be 5609.00.1000, HTSUS, which provides for articles of yarn, twine, cordage, rope, or cables not elsewhere specified or included: Of cotton. The rate of duty will be 2.9% ad valorem.
If the man-made fibers predominate, the applicable subheading will be 5609.00.3000, HTSUS, which provide for articles of yarn, cordage, rope, or cables, not elsewhere specified or included: Of man-made fibers. The rate of duty will be 4.5% ad valorem.
You suggest that the napkin rings are classifiable in heading 6304.99.6040, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: other: other: other. However, the napkin ring cannot be classified in Chapter 63 as it is made of yarns, not from a textile fabric.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division