CLA-2 CO:R:C:G 087352 JS
Ms. Beth Brotman
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004
RE: Modification of HRL 084801; abaca/baclad placemats
Dear Ms. Brotman:
This is in further response to your letter of May 9, 1989,
requesting, on behalf of McCrory Stores, the classification of
placemats from the Philippines under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). The placemats
were classified under subheadings 4601.20.6000 and 6302.59.0000,
HTSUSA, in Headquarters Ruling Letter (HRL) 084801, dated
September 7, 1990. We have had occasion to review the ruling
and modify that portion which concerns the tariff classification
of style DP038/357491 under subheading 4601.20.6000, HTSUSA.
FACTS:
The placemat at issue, style DP038/357491, is an eight-sided
abaca/baclad placemat made of woven abaca strips, with a braided
capping to prevent unravelling. There is another strip, similar
to the capping, placed approximately one inch from the edge.
The area between the two strips is decorative openwork. HRL
084801 classified the placemat under subheading 4601.20.6000,
HTSUSA, which provides for plaiting materials, mats, matting and
screens of vegetable materials, other woven or partly assembled
materials, other.
ISSUE:
Whether the placemat is properly classified under
subheading 4601.20.6000, HTSUSA, or subheading 4601.20.9000,
HTSUSA, which provides for other mats, matting and screens of
vegetable material.
LAW AND ANALYSIS:
Upon reconsideration, we have determined that the placemat
is properly classifiable in subheading 4601.20.9000, HTSUSA.
Heading 4601 provides for plaits and similar products of plaiting
materials, whether or not assembled into strips; plaiting
materials, plaits and similar products of plaiting materials,
bound together in parallel strands or woven, in sheet form,
whether or not being finished articles (for example, mats,
matting, screens). Subheading 4601.20.6000, HTSUSA, provides for
plaiting materials..., mats, matting and screens of vegetable
materials: other woven or partly assembled materials: other.
Although the language of that subheading is somewhat unclear as
to whether it is limited to unfinished goods, we conclude that
this subheading, like the TSUS provisions from which it was
derived, is intended to cover partly assembled materials and
unfinished roll goods. The placemat in question is a finished
mat and therefore not within the purview of subheading
4601.20.6000, HTSUSA. The mat is more properly classifiable
under subheading 4601.20.9000, HTSUSA.
HOLDING:
The placemat in question is classified under subheading
4601.20.9000, HTSUSA, as other mats, matting and screens of
vegetable material, with a duty rate of 8 percent.
This notice to you should be considered a modification of
HRL 084801 under 19 CFR 177.9(d)(1) (1989), copy enclosed. It
is not to be applied retroactively to DR 849567 (19 CFR
177.9(d)(2) (1989)) and will not, therefore, affect the
transaction for importation of your merchandise under that
ruling. However, for the purposes of future transactions in
merchandise of this type, HRL 084801 will not be valid precedent.
We recognize that pending transactions may be adversely affected
by this modification, in that current contracts for importation
arriving at a port subsequent to the release of HRL 087352 will
be classified under the new ruling. If such a situation arises,
you may, at your discretion, notify this office and apply for
relief from the binding effects of the new ruling as may be
dictated by the circumstances.
Sincerely,
John Durant, Director
Commercial Operations Division