HQ 950530

December 17, 1991

CLA-2 CO:R:C:T 950530 SK

CATEGORY: Classification

TARIFF NO.: 6304.91.0020

District Director

U.S. Customs Service

555 Battery Street POB 2450

San Francisco, CA 94126

RE: Decision on Application for Further Review of Protest No.

280991-101274; classification of 100% cotton crocheted

lace runner; not table linen under 6302, HTSUSA;

classification under other furnishing articles; 6304, HTSUSA

Dear Sir:

This is a decision on application for further review of a

protest timely filed on behalf of L. Kee & Co., Inc., on July 22,

1991, against your decision regarding the classification of a

100% cotton crocheted lace runner. All entries were liquidated

April 26, 1991.

FACTS:

The submitted sample is a 100% cotton crocheted lace runner.

The runner measures approximately 16 inches by 72 inches. The

crocheted design is such that it incorporates interstices that

are over one inch in height and width.

This item was classified and liquidated under subheading

6304.91.0020, HTSUSA, which provides for other textile

furnishings. The importer, L. Kee & Co., Inc., contests this

classification and asserts that proper classification of this

article is under subheading 6302.91.2010, HTSUSA, which provides

for cotton crochet lace doilies and runners.

ISSUE:

Is the submitted article properly classifiable under heading

6304, HTSUSA, which provides for other furnishing articles, or

under heading 6302, HTSUSA, which provides for, inter alia, table

linen?

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LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed

by the General Rules of Interpretation (GRI\'s). GRI 1 requires

that classification be determined according to the terms of the

chapter notes and, unless otherwise required, according to the

remaining GRI\'s. Where goods cannot be classified solely on the

basis of GRI 1, and if the headings and legal notes do not

otherwise require, the remaining GRI\'s may be applied, taken in

order.

Heading 6302, HTSUSA, provides for bed linen, table linen,

toilet linen, and kitchen linen. Upon initial reading of the

Explanatory Notes (EN) to heading 6302, HTSUSA, it would appear

that the subject merchandise is specifically provided for in this

provision inasmuch as EN (2) describes runners as included within

the definition of table linen. EN (2) reads as follows:

\(2\) Table Linen, e.g., table cloths, table mats and runners,

tray cloths, table centres, serviettes, tea napkins,

sachets for serviettes, doilies, drip mats.

It should be noted, however, that certain articles

of the above descriptions (e.g., table centres made from

lace, velvet or brocaded materials) are not regarded as

articles of table linen; they are usually classified in

heading 63.04.

It is apparent that the EN to heading 6302 exclude goods

that are of a more decorative nature and comprised of finer

fabrics. The articles listed as table linen all appear to be

utilitarian or designed to protect either diner or furniture from

food and liquid spillage or heat. Articles that are decorative

in nature, and made from fabrics such as lace which is finer and

more difficult to wash, are excluded from this provision. Thus,

while heading 6302, HTSUSA, provides for table runners, table

centres consisting of fine fabrics are excluded. Table centres

of lace, velvet and brocade serve a purely decorative function.

Likewise, table runners comprised of 100% cotton crocheted lace

are similarly decorative in nature and are not intended to guard

from food and drink spillage as are most articles of table linen.

Accordingly, the subject merchandise is more appropriately

provided for in heading 6304, HTSUSA, which provides for other

furnishing articles.

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Heading 6304, HTSUSA, provides for other furnishing

articles, excluding those of heading 9404. The EN to heading

6304, HTSUSA, include within its provisions the following:

. . . wall hangings and textile furnishings for ceremonies

(e.g., weddings or funerals); . . . cushion covers, loose

covers for furniture, antimacassars; table covers \...;

mantlepiece runners; curtain loops; valances \... .

These articles are clearly of a decorative nature. Although

both headings 6302 and 6304, HTSUSA, provide for runners, the

runners included in the latter provision are of limited

functional use. As the subject merchandise is made from a

crocheted lace, not designed to be used as table linen but rather

to decorate the home, it is properly included within this

provision of the Nomenclature.

The protestant asserts that classification of the subject

merchandise should be under heading 6302, HTSUSA, as that was the

classification accorded goods in New York Ruling Letter (NYRL)

839350, dated April 18, 1989. The description of the subject

merchandise in that ruling was limited and described the articles

only as \"doilies and placemats\". From this description, it is

apparent that classification of the placemats under heading 6302,

HTSUSA, was correct as these articles are indeed table linen.

However, with regard to the doilies, we are unable to determine

if that merchandise was correctly classified under heading 6302,

HTSUSA, without a more detailed description or the submission of

samples to this office. Doilies are defined in Webster\'s New

Collegiate Dictionary (1977), as 1: a small napkin 2: a small

often decorative mat. Therefore, classification of doilies may

be proper under either headings 6302 or 6304, HTSUSA, according

to the characteristics of the article in question. Accordingly,

at least one of the subject articles of NYRL 839350 was

distinguishable from the article presently at issue inasmuch as

placemats are definitively table linen. The doilies, if not

constructed from a fine decorative fabric unsuitable for use

while dining, were also properly classifiable as table linen.

HOLDING:

The subject merchandise is properly classifiable under

subheading 6304.91.0020, HTSUSA, which provides for other

furnishing articles, excluding those of heading 9404. The

applicable rate of duty is 11.5% ad valorem and the textile

category is 369.

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As the rate of duty under the classification indicated above

is the same as the liquidated rate, you are instructed to deny

the protest in full. A copy of this decision should be furnished

to the protestant with the Form 19 notice of action.

Sincerely,

John Durant, Director

Commercial Rulings Division