Classification of a tablecloth, a place mat, and a napkin; classifiable in Heading 6302
Active· CBP ruling HQ 089136· Issued 1991-07-19
Ruling text
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
Source: rulings.cbp.gov — ruling 089136, retrieved 2026-10-12T05:21:32Z, republished verbatim. This digest is informational; only CBP issues binding rulings.