us-cbp-cross-rulings-hq-085581•HQ 085581: Modification of HRL 083349, dated June 2, 1989
HQ 085581: Modification of HRL 083349, dated June 2, 1989
us-cbp-cross-rulings-hq-085581HQ 085581: Modification of HRL 083349, dated June 2, 1989Guidance
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 085581
September 26, 1989
CLA-2 CO:R:C:G 085581 CB
CATEGORY: Classification
TARIFF NO.: 6304.92.0000
Mr. Jack Golla
Action Industries, Inc.
Allegheny Industrial Park
Cheswick, Pennsylvania 15024
RE: Modification of HRL 083349, dated June 2, 1989
Dear Mr. Golla:
On June 2, 1989, a classification ruling was issued (HRL
083349) classifying a bun warmer in subheading 6302.53.0030,
which provides for other table linen, of man-made fibers, other.
Upon further consideration, that classification is determined to
be in error.
Pursuant to 19 CFR 177.9(d), HRL 083349 is modified in the
following respect. We conclude that heading 6302, HTSUSA, does
not properly describe the bun warmer as table linen. The
Harmonized Commodity Description and Coding System, Explanatory
Notes, which is the official interpretation of the HTSUSA at the
international level, gives some indication of the types of items
intended for inclusion under heading 6302 as table linen. The
Notes for table linen give the following items as examples of
table linen: table cloths, table mats and runners, tray cloths,
table centres, serviettes, tea napkins, sachets for serviettes,
doilies, and drip mats. Bun warmers are not mentioned, nor are
they similar to any of the named items. While table linen is not
limited to the named examples, other items classified as table
linen should be similar to or of the same type as those named.
Bun warmers are neither of these.
The appropriate subheading for the subject bun warmer under
heading 6304 is subheading 6304.92.0000, HTSUSA, which provides
for other furnishing articles, excluding those of heading 9404,
other, not knitted or crocheted, of cotton. The textile
-2-
category is 369 and the rate of duty is 7.2 percent ad valorem.
HRL 083349 is modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division
Continue your research in ChatGPT or Claude
Connect Omnilex to search the legal corpus from your AI assistant.