HQ 085129: Classification of tablecloth

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 085129

                                 September 22, 1989


          CLA-2:CO:R:C:G  085129 DRR

          CATEGORY:  Classification

          TARIFF NO.:  3924.90.1050

          Ms. Beth C. Brotman
          Siegel, Mandell & Davidson, P.C.
          One Whitehall Street
          New York, New York 10004

          Re:  Classification of tablecloth

          Dear Ms. Brotman:

                This is in reference to your letter dated July 18, 1989,
          requesting the classification of a tablecloth under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).

          FACTS:

                The merchandise at issue consists of a vinyl tablecloth
          with a textile backing of needle loomed felt, laminated to a top
          layer of PVC.  The sample measures 52 x 52 inches with stitched
          edges and rounded corners.  You state that the sample is composed
          of 50 percent or less by weight of textile material.

                Similar merchandise was the subject of a ruling from our
          New York office (NYRL 837832, March 30, 1989), which classified
          the merchandise in subheading 3924.90.1050, HTSUSA.  Your letter
          indicates that you believe that the tablecloth is properly
          classified under subheading 3924.90.1050, HTSUSA.

          ISSUE:

                Whether the tablecloth at issue is classifiable as
          household articles of plastics under subheading 3924.90.1050,
          HTSUSA.



















                                        - 2 -


          LAW AND ANALYSIS:

                Classification under the HTSUSA is in accordance with the
          General Rules of Interpretation (GRI), 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.
          The classification of the goods in question is essentially
          governed by Note 3(a) to Chapter 56, which provides that, inter
          alia, felt, covered or laminated with plastics, containing 50
          percent or less by weight of textile material is classified in
          chapter 39 or 40.  Subheading 3924.90.10, HTSUSA, provides for
          curtains and drapes, including panels and valances; napkins,
          table covers, mats, scarves, runners, doilies, centerpieces,
          antimacassars and furniture slipcovers; and like furnishings.

          HOLDING:

                The tablecloth at issue is classifiable under subheading
          3924.90.1050, HTSUSA, with a duty rate of 3.36 percent ad
          valorem.


                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division
































          6 cc: A.D.,N.Y. Seaport
          Rimmer library/peh
          085129