HQ 089136

July 19, 1991

CLA-2 CO:R:C:T 089136 CC

CATEGORY: Classification

TARIFF NO.: 6302.51.2000, 6302.51.4000

Ms. Elaine G. Greenberg

Import Manager

Homemaker Industries, Inc.

295 Fifth Avenue

New York, NY 10016

RE: Classification of a tablecloth, a place mat, and a napkin;

classifiable in Heading 6302

Dear Ms. Greenberg:

This letter is in response to your inquiry of March 19,

1991, requesting the tariff classification of \"block printed

table linen\" from India. Samples were submitted for

examination.

FACTS:

Three articles were submitted: a tablecloth, a place mat,

and a napkin. All of these articles are made of 100 percent

cotton woven fabric and are designated by you as block printed

table linen.

The tablecloth measures approximately 54 inches by 54 inches

and contains a black geometric design on white base fabric. The

place mat measures approximately 13 inches by 19 inches and

contains a scroll and floral design in a blue, dark brown, and

beige color. The napkin measures approximately 18 inches by

18 inches and contains a scroll and printed design in a blue,

dark brown, and beige color.

ISSUE:

Whether the submitted merchandise is classifiable in Heading

6302 of the Harmonized Tariff Schedule of the United States

Annotated (HTSUSA)?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in

accordance with the General Rules of Interpretation (GRI\'s),

taken in order. GRI 1 provides that classification shall be

determined according to the terms of the headings and any

relative section or chapter notes.

Heading 6302, HTSUSA, provides for table linen, among other

articles. The Explanatory Notes, the official interpretation of

the HTSUSA at the international level, state the following

concerning Heading 6302:

These articles are usually made of cotton or flax, but

sometimes also of hemp, ramie or man-made fibers, etc.; they

are normally of a kind suitable for laundering. They

include:

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

runners, tray cloths, table centres, serviettes, tea

napkins, sachets for serviettes, doilies, drip mats.

Textile tablecloths, place mats, and napkins are table linen

encompassed within Heading 6302 according to the Explanatory

Notes. The merchandise at issue, therefore, is classifiable in

Heading 6302, and the applicable subheading is 6302.51, HTSUSA,

which provides for other table linen, of cotton.

HOLDING:

The submitted tablecloth and napkin are classified under

subheading 6302.51.2000, HTSUSA, 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 is 5.5 percent ad valorem, and the textile category is

369\.

The submitted place mat is classified under subheading

6302.51.4000, HTSUSA, which provides for bed linen, table linen,

toilet linen and kitchen linen, other table linen, of cotton,

other. The rate of duty is 7.2 percent ad valorem, and the

textile category is 369.

Due to the changeable nature of the statistical annotation

(the ninth and tenth digits of the classification) and the

restraint (quota/visa) categories applicable to textile

merchandise, you should contact your local Customs office prior

to importation of this merchandise to determine the current

status of any import restraints or requirements.

The designated textile and apparel category 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.

Sincerely,

John Durant, Director

Commercial Rulings Division