COURT SAYS PARTY LINENS ARE DUTY-FREE

COURT SAYS PARTY LINENS ARE DUTY-FREE    The U.S. Court of International Trade in New York has ruled that imports of holiday table linen items may be classified as “festive articles” which are duty-free.
   In the case of “Park B. Smith, Ltd. vs. United States [Slip. Op. 01-63],” the importer argued that hand-woven cotton items such as placemats, napkins and table runners decorated with party motifs were “festive” because they were used by consumers on special occasions.
   The U.S. Customs Service disagreed, and classified the items under tariff provisions that carried duty and quota.
   The court also repudiated other Customs’ limitations on fall and harvest season party items by extending “festive” beyond merchandise incorporating specific symbols, such as jack-o’-lanterns and Santas. After the ruling, items bearing generalized colors or patterns associated with a festive occasion qualify as duty-free.