CLA-2-63:S:N:N6:349 889694
Mr. George T. Biris
Davies, Turner & Co.
90 washington Street
New York, New York 10006
RE: The tariff classification of placemat from England.
Dear Mr. Biris:
In your letter dated August 23, 1993, on behalf of Royal
China & Porcelain, you requested a tariff classification ruling.
You submitted two rectangular placemats Style C 1816. Both
placemats are made of 100 percent cotton woven fabric with a
polyester filler. Both placemats measure 12 inches by 17 inches.
The front is blue and white and is printed with a country scene
while the back is plain. They have quilt stitching and the edges
are finished with capping.
The applicable subheading for the 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.
Please note, the sample's sewn in label is marked with the
word "Italian" in big bold letters. Below that in much smaller
letters appears the phrase "Made in England". Section 134.46 of
the Customs Regulations (19 CFR 134.46) states that if the name
of a "...foreign country or locality other than the country or
locality in which the article was manufactured or produced appear
on an imported article or its container, there shall appear...in
close proximity to such words...and in at least a comparable
size, the name of the country of origin preceded by made in "Made
in," "Product of," or other words of similar meaning."
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