CLA-2 RR:CR:TE 965233 ttd
TARIFF NO: 4601.99.0500
Ms. Lisa Ragan
Lisa Ragan Customs Brokerage
795 Terrell Mill Rd., Suite 207
College Park, GA 30349
RE: Modification of New York Ruling Letter E88353, dated November 16, 1999
Dear Ms. Ragan:
This is in response to your letter, dated June 1, 2001, filed on behalf of Fashion Industries, requesting reconsideration, in part, of New York Ruling Letter (NY) E88353, dated November 16, 1999, regarding classification of a round woven place mat under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Your letter, which was originally submitted to the Customs National Commodity Specialist Division in New York, was referred to this office for reply. We note that a new sample representative of the original, but blue in color, was submitted and considered for this reconsideration. After review of NY E88353, Customs has determined that the classification of the round woven place mat in subheading 6302.59.0020, HTSUSA, was incorrect. For the reasons that follow, this ruling modifies, in part, NY E88353.
Pursuant to section 625(c)(1) Tariff Act of 1930 (19 U.S.C. 1625(c)(1)) as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-82, 107 Stat. 2057, 2186), notice of the proposed revocation of NY E88353 was published on April 17, 2002, in the Customs Bulletin, Volume 36, Number 16. As explained in the notice, the period within which to submit comments on this proposal was until May 17, 2002. No comments were received in response to this notice.
FACTS:
In NY E88353, the round place mat under consideration was classified in subheading 6302.59.0020, HTSUSA, which provides for other table linen of other textile materials. The article at issue is a round, woven paper place mat (placemat). The circular mat is blue in color, about 15 inches in diameter and is constructed of woven paper strips having a width of approximately 1 millimeter (mm). The strips of paper have been folded longitudinally before being woven into the mat.
Your submission of June 1, 2001, suggested classification of the subject merchandise in heading 4818, HTSUSA, as household articles of paper, including tablecloths and table napkins.
ISSUE:
Whether the subject merchandise is classifiable in heading 6302, HTSUSA, which provides for, inter alia, table linen; heading 4818, HTSUSA, which provides for, inter alia, various household articles made of paper; or heading 4601, HTSUSA, which provides for, inter alia, plaits and similar products of plaiting materials.
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 6302, HTSUSA, provides for, inter alia, table linen. The EN state that the heading includes "[t]able linen, e.g., table cloths, table mats and runners, tray cloths, table centers, serviettes, tea napkins, sachets for serviettes, doilies, drip mats" (emphasis added). The EN also state that these articles are usually made of cotton or flax, but sometimes also of hemp, ramie or man-made fibres, etc. Accordingly, to be classifiable as table linen in heading 6302, HTSUSA, the woven paper placemat at issue must be constructed of paper yarn within Section XI, HTSUSA, which covers textiles and textile articles. Pursuant to Section XI, the classification of paper yarns is governed by heading 5308, HTSUSA, which expressly provides for, inter alia, paper yarn. The EN to heading 5308 explain that paper yarn is obtained by twisting or rolling lengthwise strips of moist paper. See e.g., HQ 957758, dated June 23, 1995 (wherein Customs found a paper handbag to be made of paper yarn). The EN further state that the heading does not cover paper simply folded one or more times lengthwise.
In NY E88353, when the merchandise at issue was initially examined, Customs believed that the subject placemat was made of paper yarn, and therefore classifiable in heading 6302, HTSUSA, as table linen. After further review, we find that the subject placemat, unlike the handbag at issue in HQ 957758, is not constructed of paper yarn. The placemat under consideration is constructed of paper strips folded longitudinally and woven into the shape of the placemat. The instant strips of paper are neither twisted nor rolled. As the subject paper strips have been folded longitudinally and not twisted or rolled prior to being woven, the placemat is not made of paper yarn in the manner defined by heading 5308, HTSUSA. Accordingly, the subject item is not properly classifiable in heading 6302, HTSUSA, as table linen.
Heading 4818, HTSUSA, provides, inter alia, for various household articles made of paper, including tablecloths and table napkins. Note 1(ij) to Chapter 48, HTSUSA, provides that articles of Chapter 46 (manufactures of plaiting material) are not covered in Chapter 48. Note 1 of Chapter 46, HTSUSA, defines "plaiting materials" as materials in a state or form suitable for plaiting, interlacing or similar processes, including strips of paper.
Although made of paper, the placemat under consideration is more accurately described as made of woven paper strips, having an approximate width of 1 mm. These strips of paper have been folded longitudinally before being woven into the circular placemat. Accordingly, the subject paper strips are "plaiting materials" as defined by the Note 1 of Chapter 46. Therefore, based on Note 1(ij) to Chapter 48, HTSUSA, the subject placemat is excluded from Chapter 48 and not properly classifiable in heading 4818, HTSUSA, as household articles of paper, including tablecloths and table napkins.
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). The EN to heading 4601 provide in pertinent part that goods covered under heading 4601, HTSUSA, including mats, are "either formed of strands woven together, generally in the manner of warp and weft fabrics, or they may be 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." Thus, the language indicates that the mats covered in heading 4601, HTSUSA, may be woven with a generally warp and weft-like orientation. See HQ 961103, dated September 24, 2001.
In HQ 082996, dated August 22, 1989, Customs ruled that a plaited paper handbag, constructed of strips of paper woven together in a warp and weft manner, was properly classified in heading 4602, HTSUSA, as an other article made up from goods of heading 4601. Moreover, in HQ 087352, dated January 14, 1991, Customs classified a placemat of woven abaca strips in heading 4601, HTSUSA, as matting. See also HQ 084801, dated September 7, 1989.
The strips of paper composing the placemat at issue, like the paper strips in HQ 082996, are plaiting materials as defined in Note 1 of Chapter 46, HTSUSA, as they are suitable for weaving or plaiting the shape of the subject placemat. Moreover, the placemat under consideration, like the placemat in HQ 084801, is a mat as contemplated by heading 4601, HTSUSA. The subject placemat is also woven with a basic warp and weft-like orientation as described in the EN to heading 4601. Accordingly, the subject placemat is a product of plaiting materials properly classifiable in heading 4601, HTSUSA.
As the subject woven paper placemat is made of plaited paper strips, it is classifiable under subheading 4601.99.0500, HTSUSA, which provides for plaiting materials, …bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) …other.
HOLDING:
Based on the foregoing, the subject merchandise is classified 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." The applicable rate of duty is 2.7 percent ad valorem. Articles within this subheading, regardless of origin, are not subject to quota or visa requirements.
NY E88353 is hereby modified, in part. In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
John Durant, Director
Commercial Rulings Division