CLA-2-63:S:N:N6:349 889838
Mr. Nayan Dalal
59 Heritage Lane
Fords, NJ 08863
RE: The tariff classification of a tablecloth from Pakistan or
India.
Dear Mr. Dalal:
In your letter dated August 26, 1993 you requested a tariff
classification ruling.
The submitted sample is a round tablecloth made of 100
percent cotton plain woven fabric. It measures approximately 62
inches in diameter. The edges are hemmed and it has a multi-
colored yarn dyed stripe pattern.
In your letter you mention that woven fabric made in
Pakistan or India is sent to the United Arab Emirates (U.A.E.)
where it is further processed. You state the following is done
in U.A.E.:
1. Checking of the fabric
2. Removing stains or mending the fabric - as per
requirement
3. Marking of fabric
4. Cutting of fabric
5. Stitching of the tablecloth
6. Putting wash care labels on the tablecloth
7. Putting the UPC bar code labels on the
tablecloth
8. Doing special packing with color insert,
stiffener, printed poly bag, etc.
Section 12.130 (e) of the Customs regulations (19 CFR 12.130)
states in part..."An article or material usually will not be
considered to be a product of a particular foreign territory or
country, or insular possession of the U.S. by virtue of merely
having undergone any of the following: (i) simple combining
operations, labeling, pressing cleaning or dry cleaning, or
packaging operations, or any combination thereof; (ii) cutting to
length or width and hemming or overlocking fabrics which are
readily identifiable as being intended for a particular
commercial use..." The tablecloth was not subject to a
substantial manufacturing or processing change as noted in
Section 12.130 (e). Therefore, it is considered a product of the
country where the fabric was produced in this case a product of
Pakistan or India.
The applicable subheading for the tablecloth will be
6302.51.2000, 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: tablecloths and
napkins: other: plain woven. The rate of duty will be 5.5 percent
ad valorem.
The tablecloth falls within textile category designation
369. Based upon international trade agreements, products of both
Pakistan and India 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