CLA-2 CO:R:C:G: 084801 DPS
Beth C. Brotman, Esq.
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004
RE: Classification of placemats from the Philippines
Dear Ms. Brotman:
Your letter of May 9, 1989, on behalf of McCrory Stores,
to our New York office, has been referred to this office for a
ruling on the tariff classification of two styles of placemats
to be imported from the Philippines, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Samples of the
subject merchandise were included with your letter.
FACTS:
The articles requiring classification consist of two styles
of placemats from the Philippines. The first, Style No. DP-
038/357491, is an octagonally-shaped abaca/baclad (vegetable
fiber) placemat, manufactured of abaca strips, aligned parallel
to each other and woven. It has a braided capping stitched on to
prevent raveling. Approximately one inch from the capping is a
stitched-on decorative strip of the same style and material as
the capping. Between the capping and the decorative strip, lies
a one inch wide strip of decorative openwork fabric resembling a
form of netting.
The second item, Style No. DP-040/357384, is an oval-shaped
placemat, which appears to be manufactured of twisted
abaca/twine. The fibrous yarns of this style are braided
together and then interwoven with one another to form the
placemat. The placemat is comprised of concentric braids of
various widths, which are attached by looped abaca threads. Its
edging has a scalloped design and is made of the same material
used throughout the placemat.
You assert that both items are classifiable as "Basketwork,
wickerwork and other articles, made directly to shape from
plaiting materials or made up from articles of heading 4601;
articles of loofah: Of vegetable materials: Other: Other," under
subheading 4602.10.5000, HTSUSA.
ISSUE:
Whether the subject placemats are properly classifiable as
basketwork, wickerwork and other articles, made directly to shape
from plaiting materials, under Chapter 4602, HTSUSA; as plaits
and similar products of plaiting materials, whether or not
assembled into strips, bound together in parallel strands or
woven in sheet form, under Chapter 4601, HTSUSA: or, as table
linen of "other" textile materials under Chapter 6302, HTSUSA.
LAW & ANALYSIS:
The General Rules for the Interpretation of the Harmonized
System (GRI's) govern classification under the Harmonized Tariff
Schedule. According to GRI 1, the primary consideration in
determining whether merchandise should be classified in a heading
should be given to the language of the heading and to any
relevant chapter or section notes. Inasmuch as the two styles of
placemats are constructed differently, using different materials,
at least two headings may apply to the items at issue. The
relevant subheadings include:
(a) 4601.20.6000, 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): Mats, matting and screens of
vegetable materials: Other;
(b) 4602.10.50000, Basketwork, wickerwork and
other articles, made directly to shape from
plaiting materials or made up from articles of
heading 4601; articles of loofah: Of vegetable
materials: other; and
(c) 6302.59.0000, Bed linen, table linen, toilet
linen and kitchen linen: Other table linen: Of
other textile materials.
Here, in deciding how the subject merchandise is classified, a
determination of which provision most accurately describes the
merchandise is necessary.
Style No. DP-038/357491 (referred to hereafter as "Placemat
No. 1"), is made of fibrous abaca strips aligned parallel to each
other and woven. The decorative strip and edging serve to
enhance the mat's appearance without changing its essential
character, which is created by the woven abaca strips. Counsel
asserts that placemat no. 1 should be classified as other
basketwork and wickerwork under 4602.10.5000, HTSUSA. Upon
review of the competing subheadings, 4601.20.6000 and
4602.10.5000, it is apparent that the subheading 4601.20.6000
more accurately describes the subject merchandise. Placemat
no. 1 is comprised of vertical strips of vegetable fibers, which
are aligned in parallel strips and bound together by weaving into
sheet form. Chapter 46, Note 3, provides a definition of
"plaiting materials" as it applies to Heading 4601. It states:
For the purposes of heading No. 46.01, the
expression 'plaiting materials, bound together in
strands' means plaiting materials, plaits and
similar products of plaiting materials, placed
side by side and bound together, in the form of
sheets, whether or not the binding materials are
of spun textile materials.
Here, the placemat no. 1 squarely falls into 4601 as matting.
4602, the provision for basketwork and wickerwork does not apply
to this item. The Explanatory Notes to the HTSUSA, which
constitute the official interpretation of the tariff at the
international level, confirm this position in the notes to
Chapter 4602, under (ii), at page 653. Accordingly, placemat
no. 1 is classifiable under subheading 4601.20.6000, HTSUSA.
Style no. DP-040/357384 (referred to hereafter as "Style
No. 2) is made of twisted abaca twine. Once twisted, the
vegetable fiber yarns are braided and then interwoven together to
form the placemat. Because the abaca fiber used to make the
yarn, which comprises the placemat, is described in the
Explanatory Notes to Chapter 53 as being a textile fiber,
classification is appropriate within Sectioin XI, as a textile
product. The vegetable fibers which make up placemat no. 2 are
cabable of being twisted or spun and are not considered to be
plaiting materials in accordance with the definition of "plaiting
materials" provided in the notes to Chapter 46. This placemat is
not made from plaiting materials as defined by the HTSUSA and
the accompanying Explanatory Notes, and therefore is not
classifiable in subheading 4602.10.5000, as the importer's
counsel asserts. The subheading within the textile section which
most accurately describes placemat no. 2 is the provision for
table linen of other textile materials, subheading 6302.59.0000,
HTSUSA.
HOLDING:
Placemat no. 1, style no. DP-038/357491, is classifiable
under subheading 4601.20.6000, HTSUSA, as plaiting materials,
bound together in parallel strands or woven, in sheet form.
The corresponding rate of duty is 4.8 percent ad valorem.
Placemat no. 2, style no. DP-040/357384, is classifiable
under subheading 6302.59.0000, HTSUSA, as table linen of other
textile materials. Items classified under this subheading are
subject to a duty rate of 10 percent ad valorem. The designated
textile category is 899.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
textile restraint (quota/visa) categories, you should contact
your local customs office prior to importing the merchandise to
determine the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division