March 24, 2004
CLA-2: RR:CR:TE: 966386 BTB
Ms. Lisa Ragan
Lisa Ragan Customs Brokerage
795 Terrell Mill Road
Suite 207
College Park, GA 30349
RE: Modification of HQ 965233; certain woven place mats
Dear Ms. Ragan:
This is in reference to Headquarters Ruling Letter (HQ) 965233, dated May 21, 2002, issued to you by this office regarding the classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a round woven place mat (“place mat”).
HQ 965233 was issued in response to your June 1, 2001, letter requesting reconsideration, in part, of New York Ruling Letter (NY) E88353, dated November 16, 1999, that classified the place mat in subheading 6302.59.0020, HTSUSA. In HQ 965233, we modified NY E88353, in part, and ruled that the place mat was classifiable in subheading 4601.99.0500, HTSUSA. We have reconsidered HQ 965233 and determined that the classification of the place mat at the 8-digit subheading level is not correct. This ruling sets forth the correct classification.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed modification of HQ 965233, as described below, was published in the Customs Bulletin, Volume 38, Number 8, on February 18, 2004. CBP received no comments during the notice and comment period that closed on March 19, 2004.
FACTS:
The place mat at issue is circular in shape and measures approximately 15 inches in diameter. The place mat is made of paper strips which have been folded lengthwise prior to being woven. We note that the ruling in HQ 965233 was not based on the original white place mat sample submitted for NY E88353, but on a sample that was representative of the original in all respects besides color (the sample used in HQ 965233 was blue).
In HQ 965233, Customs classified the place mat in subheading 4601.99.0500, HTSUSA, which 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): Other: Other: Plaits and similar products of plaiting materials, whether or not assembled into strips.”
ISSUE:
Whether the merchandise is properly classified in subheading 4601.99.0500, HTSUSA, as “Plaits and similar products of plaiting materials, whether or not assembled into strips” or in subheading 4601.99.9000, HTSUSA, as “Other.”
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides, in part, that classification decisions are to be "determined according to the terms of the headings and any relative section or chapter notes." In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. While neither legally binding nor dispositive of classification issues, the EN provide commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
Heading 4601, HTSUSA, 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).”
At the 8-digit level, subheading 4601.99.05, HTSUSA, provides for “Plaits, and similar products of plaiting materials, whether or not assembled into strips” and subheading 4601.99.90, HTSUSA, provides for “Other.” Part A of the EN for heading 4601 covers the first part of the heading, i.e., before the semicolon. It reads, in pertinent part, as follows:
Plaits and similar products of plaiting materials, whether or not assembled into strips.
This group covers:
Plaits. These consist of strands of plaiting material, without warp or weft, interlaced either by hand or machine in a general longitudinal direction. By varying the nature, colour, thickness and number of strands, and the manner of interlacing, different decorative effects may be obtained.
Plaits of this kind may be joined side by side and assembled into wider strips by sewing, etc.
Products similar to plaits in the sense that they have the same
or similar uses, and that, though they are made by a process
other than plaiting, they are also formed in longitudinal thong
like forms, strips, etc., from plaiting materials. They include:
Products made from two or more strands by twisting together, joining together or otherwise assembling ….
Part B of the EN for heading 4601, which corresponds to “Other” merchandise of subheading 4601.99.90, HTSUSA, covers the second part of the heading, i.e., after the semicolon. It reads, in relevant part:
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).
The goods of this group are obtained either directly from plaiting materials … or from the plaits or similar products of plaiting materials described in Part (A) above.
Those obtained directly from plaiting materials are either formed of strands woven together, generally in the manner of warp and weft fabrics, or made of parallel strands placed side by side and maintained in position in the form of sheets by transverse binding threads or strands holding the successive parallel strands.
The place mat under review does not answer to the above descriptions of “Plaits” or “Products similar to plaits” in Part A of the EN. Rather than being a narrow, thong-like object without a warp or weft, it is a round sheet composed of woven strips. It falls squarely within the description given in Part B of the EN for heading 4601, which corresponds to “Other” merchandise of subheading 4601.99.9000, HTSUSA.
HOLDING:
HQ 965233 is hereby modified. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Based on the foregoing, the subject merchandise is classified in subheading 4601.99.9000, HTSUSA, which 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): Other: Other: Other.” The applicable duty rate is 3.3 percent ad valorem. Articles within this subheading, regardless of origin, are not subject to quota or visa requirements.
Sincerely,
Myles B. Harmon
Director, Commercial Rulings Division