CLA-2-63:OT:RR:NC:N3:349
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a tablecloth set from China
Dear Ms. Aldinger:
In your letter dated April 27, 2017 you requested a tariff classification ruling. The submitted sample, a “Tablecloth Set” (Rite Aid Item 9027333), will be returned to you.
The “Tablecloth Set” will be comprised of a tablecloth, four napkins, and four napkin rings. The tablecloth and napkins are made from 100 percent polyester woven fabric. The green fabric features a damask poinsettia design. You state the set will also be imported in red with the same design. Both the tablecloth and napkins are hemmed on all sides. The tablecloth measures 60 x 84 inches and the napkins measure 13 inches square. The circular napkin rings are made from wood (Schima superba). All of the items are packaged together for retail sale.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System at the international level and are generally indicative of the proper interpretation of these headings. The EN (X) to GRI 3(b) is relevant here and states,
(X) For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:
consist of at least two different articles which are, prima facie, classifiable in different headings;
consist of products or articles put up together to meet a particular need or carry out a specific activity; and
are put up in a manner suitable for sale directly to users without repacking (e.g. in boxes or cases or on boards).
The tablecloth, napkins, and napkin rings meet the qualifications of “goods put up in sets for retail sale." The components of the set consist of two different articles that are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity of setting the table and they are packaged for sale directly to users without repackaging. The tablecloth imparts the essential character of the set.
The applicable subheading for the “Tablecloth Set” (Rite Aid Item 9027333) will be 6302.53.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other table linen: Of man-made fibers: Tablecloths and napkins: Damask.” The rate of duty will be 11.3 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division