Napkin and placemat; kitchen linen; classifiable heading 6302, HTSUSA
Active· CBP ruling HQ 088551· Issued 1991-06-03
Ruling text
HQ 088551
June 3, 1991
CLA-2 CO:R:C:T 088551 JS
CATEGORY: Classification
TARIFF NO.: 6302.59.0000
Rowena Leung
Paper White, Ltd.
Post Office Box 956
Fairfax, CA 94930
RE: Napkin and placemat; kitchen linen; classifiable heading
6302, HTSUSA
Dear Ms. Leung:
This is in reference to your letter of January 18, 1991,
requesting classification of a napkin and placemat, made in China
and finished in Hong Kong.
FACTS:
The samples at issue consist of two napkins and two
placemats. Your letter indicates that classification is
requested for the set which is finished in Hong Kong, designated
no. 4142. Another napkin and placemat "set" is designated no.
4141, and represents the condition of the merchandise after being
produced in China. You state that the China-made fabric is 100
percent ramie, whereas the lace edging produced and attached in
Hong Kong is made of 100 percent cotton.
The napkins measure approximately 20 square inches and the
placemats are approximately 12 1/2 x 18 1/2 inches. The lace-
edged samples have an additional 1/2 inch on each side. Style
no. 4141 is finely hemmed with open work between the woven
material and the one inch hem. Nonetheless, you state that "One
(set) is before any processing, the material is from China. The
other one is after processing in Hong Kong." Style no. 4142 has
identical features but for the added lace trim.
You state that the manufacturing cost of a napkin and
placemat "set" is 23 percent of the total cost, that the lace
trim constitutes 67 percent of total cost and that the processing
cost of the lace trim is 10 percent of total cost.
2
ISSUE:
1) What is the appropriate classification of the
present merchandise under the HTSUSA.
2) What is the country of origin for visa and quota
purposes.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relevant section or chapter
notes.
Heading 6302, HTSUSA, provides for, inter alia, table linen.
The Explanatory Notes, the official interpretation of the tariff
at the international level, state that the heading includes,
e.g., table cloths, table mats and runners, tray cloths, table
centers, serviettes, tea napkins, sachets for serviettes,
doilies, drip mats (emphasis added). It also states that these
articles are usually made of cotton or flax, but sometimes also
of hemp, ramie or man-made fibres, etc. Since both the napkins
and the table mats (herein referred to as placemats) are
contemplated under this heading, and both are made of ramie,
classification of this merchandise as table linen is appropriate.
Although the placemats and napkins are identical in color,
style and construction, and, despite their complimentary roles,
they are not considered a "set" for purposes of classification
under the HTSUSA. A prerequisite to set analysis under GRI 3 is
the potential classification of two or more of the items at
issue under separate headings. In this case, however, both the
napkin and the placemat are classifiable under the same heading.
The country of origin of textiles and textile products is
determined by the application of Section 12.130 of the Customs
Regulations. In determining the country of origin of textile or
textile products which consist of materials produced or derived
from, or processed in, more than one country, the imported
article is considered to be a product of the country in which the
last substantial transformation took place. A product has
undergone a substantial transformation if it has been transformed
by means of substantial manufacturing or processing operations
into a new and different article of commerce. A new and
different article of commerce will usually result when there is a
change in commercial designation or identity, fundamental
character or commercial use.
3
The criteria used to determine whether a textile product has
undergone substantial manufacturing or processing operations are
outlined in Section 12.130(d), and include, among other things,
the physical change in the material or article and the complexity
of the operations. Under 19 C.F.R. Section 12.130(e)(1), an
article will be considered a product of a particular country on
the basis of the following operations:
(iii) Weaving, knitting or otherwise forming fabric;
(iv) Cutting of fabric into parts and the assembly of
those parts into the completed article;
Since the raw material produced in China is specially woven,
and cut and sewn in China to form either a napkin or placemat, a
substantial transformation is deemed to have occurred in that
country. When the goods are exported from China to Hong Kong,
they have already been formed into completed articles, napkins
and placemats. Therefore, the Chinese processing of ramie into
table linen constitutes a substantial manufacturing process
resulting in a new and different article of commerce in
accordance with Section 12.130(b).
The processing which takes place in Hong Kong, however, does
not indicate that trimming the finished napkins and placemats
with lace requires anything more than a simple sewing operation
which does not constitute substantial manufacturing or processing
as required by 19 CFR 12.130.
HOLDING:
Both the napkin and the placemat of item no. 4142 are
classified under subheading 6302.59.0000, HTSUSA, which provides
for bed linen, table linen, toilet linen and kitchen linen: other
table linen: of other textile materials, textile category 899,
dutiable at the rate of 10 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 you check, close the time of shipment, the Status Report
on Current Import Quotas (Restraint Levels), an issuance of the
U.S. Customs Service which is updated weekly and is available for
inspection at your local Customs office.
4
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, 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 country of origin for the merchandise at issue is China,
and a Chinese visa must accompany the goods.
The holding set forth above applies only to the specific
factual situation and merchandise identified in the ruling
request. This position is clearly set forth in Customs
Regulations 19 CFR 177.9 (b)(1), which states that a ruling
letter is issued on the assumption that all information
furnished in connection with the ruling request and incorporated
therein, either directly, by reference, or by implication, is
accurate and complete in every material respect. Should it be
subsequently determined that the information furnished is not
complete and does not comply with 19 CFR 177.9(b)(1), the ruling
will be subject to modification or revocation. In the event that
there is a change in the facts previously furnished, the country
of origin determination may be affected. In such case, it is
recommended that a new ruling request be submitted in accordance
with section 177.2, Customs Regulations (19 CFR 177.2).
Sincerely,
John Durant, Director
Commercial Operations Division
Source: rulings.cbp.gov — ruling 088551, retrieved 2026-10-12T05:20:54Z, republished verbatim. This digest is informational; only CBP issues binding rulings.