CLA-2-63:OT:RR:NC:N3:349

Ms. Irina Shayevich
Zina Vasi, Inc.
7215 Santa Monica Blvd.
West Hollywood, CA 90046

RE: The tariff classification of a tablecloth and napkins from Russia

Dear Ms. Shayevich:

In your letter dated April 19, 2013 you requested a tariff classification ruling.

You submitted samples of a tablecloth and napkins. The samples are marked made from 100 percent cotton. However, you indicated that your items will be composed of 52 percent cotton and 48 percent linen. They feature a jacquard woven design of rabbits among different types of flowers. The tablecloth measures 70 x 90 inches. It has a 2-inch self-hem and with mitered corners. The napkins are 22 inches square and have a 1-inch wide self-hem with mitered corners. You note that these items are produced for the Easter Holiday. The rabbit and flower motif on the tablecloth and napkins is merely a pastoral/spring scene and is not limited to Easter use only.

The applicable subheading for the tablecloth and napkins 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,

Thomas J. Russo
Director
National Commodity Specialist Division