HQ 089363: Classification of a table cover; classifiable in Heading 6304

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 089363

                         August 16, 1991




CLA-2  CO:R:C:T   089363  CC

CATEGORY:  Classification

TARIFF NO.:  6304.99.6020

Mr. Brian Badaracco
Vice President
Impressions Imports, Inc.
P.O. Box 870636
Dallas, TX 75287

RE:  Classification of a table cover; classifiable in Heading
     6304

Dear Mr. Badaracco:

     This letter is in response to your inquiry of April 19,
1991, requesting the tariff classification of a table cover from
India.  A sample was submitted for examination.

FACTS:

     The submitted sample, designated by you as a table scarf, is
a table cover measuring approximately 42 inches on each side,
exclusive of a 12-inch fringe.  It is made of woven rayon fabric
and contains a multi-colored paisley design.  You state that this
merchandise will be used as a decorative table cover for a
22-inch round lamp table or display table.

ISSUE:

     Whether the submitted table cover is classifiable in Heading
6304 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 6304, HTSUSA, provides for other furnishing
articles, excluding those of Heading 9404, HTSUSA.  According to
the Explanatory Notes, the official interpretation of the HTSUSA
at the international level, Heading 6304 includes wall hangings
and textile furnishings for ceremonies (e.g., weddings or
funerals); mosquito nets; bedspreads (but not including bed
coverings of Heading 9404); cushion covers, loose covers for
furniture, antimacassars; table covers (other than those having
the characteristics of floor coverings - see Note 1 to Chapter
57); mantlepiece runners; curtain loops; valances (other than
those of Heading 6303).

     Table covers are among the articles listed by the
Explanatory Notes as being classifiable as other furnishing
articles in Heading 6304.  Since the submitted sample is a
furnishing that is best described as a table cover, it is
classifiable in Heading 6304.

HOLDING:

     The submitted merchandise is classifiable under subheading
6304.99.6020, HTSUSA, which provides for other furnishing
articles, excluding those of Heading 9404, other, not knitted or
crocheted, of other textile materials, other, other, of
artificial fibers.  The rate of duty is 6.4 percent ad valorem,
and the textile category is 666.

     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