CLA-2 OT:RR:CTF:TCM H071105 JPJ
Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: Classification of Places People! Placemat; Revocation of NY N020433
Dear Mr. Hoffacker:
This letter is to inform you that U.S. Customs and Border Protection (CBP) has reconsidered New York Ruling letter (NY) NY N020433, issued to you on December 20, 2007. CBP has determined that NY N020433 is incorrect. Therefore, this ruling revokes NY N020433.
In NY N020433, we determined that a Places People! Placemat, Style #68325, described as a table placemat made of cotton woven fabric coated on the front side with a clear plastic material and on the back side with a foam plastic material was classified under subheading 3924.10, HTSUS, as tableware and kitchenware of plastics.
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, notice of the proposed action was published on December 10, 2009, in the Customs Bulletin, Vol. 43, No. 50. No comments were received.
FACTS:
The Places People! Placemat, Style #68325, is made of a cotton woven fabric that is decorated with a bright pink, white and yellow flower pattern on a green leaf background. The front of the fabric is coated with a clear plastic material so that the flower pattern is clearly visible. The back of the fabric is coated with a tan colored foam plastic material. The coatings on the front and back are visible to the naked eye, and were applied prior to the stamping out of the placemat. The placemat measures approximately 12 inches wide by 18 inches long. The placemat is designed with rounded corners.
ISSUE:
Whether the placemat is classifiable in subheading 3924.10, HTSUS, as tableware or kitchenware, or in subheading 3924.90, HTSUS, as other household articles of plastics.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
The HTSUS provisions under consideration are as follows:
3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics:
3924.10 Tableware and kitchenware:
Other:
3924.90.10 Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings.
The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
The EN 39.24, provides, in relevant part:
This heading covers the following articles of plastics:
(A) Tableware such as tea or coffee services, plates, soup tureens, salad bowls, dishes and trays of all kinds, coffee-pots, teapots, sugar bowls, beer mugs, cups, sauce-boats, fruit bowls, cruets, salt cellars, mustard pots, egg-cups, teapot stands, table mats, knife rests, serviette rings, knives, forks and spoons.
The placemat meets the terms of heading 3924, HTSUS, as tableware, kitchenware, or other household articles of plastics. This finding is supported by the EN 39.24, specifically that “table mats” are covered by the heading. CBP has previously classified plastic placemats in subheading 3924.90.10, HTSUS, which specifically provides, in relevant part, for “table covers, mats, scarves, runners, doilies, centerpieces, . . .”. The placemat meets the terms of subheading 3924.90.10, HTSUS. The placemat is classified in subheading 3924.90.10, HTSUS, as “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings”. See e.g., NY R04714, dated September 18, 2006; NY L89674, dated January 12, 2006; and NY K85476, dated May 26, 2004.
HOLDING:
In accordance with GRI 1 and GRI 6, the Places People! Placemat, Style #68325, is classified in heading 3924, HTSUS, and specifically in subheading 3924.90.10, HTSUS, as: "Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings”.
EFFECT ON OTHER RULINGS:
NY N020433, dated December 20, 2007, is revoked.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division