CLA-2-39:RR:NC:SP:221 L89674
TARIFF NO. 3924.90.1050
Ms. Francine Marcoux
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of plastic placemats from China.
Dear Ms. Marcoux:
In your letter dated December 28, 2005, you requested a classification ruling.
You have submitted illustrations depicting item number 28854, identified as a set of four cardinal placemats. The placemats feature a brilliant crimson cardinal and his mate perched on the branches of a snow-covered Winterberry tree. The placemats are made of polypropylene sheeting and measure approximately 17 inches long by 11 inches wide with rounded corners. This product will be packaged in sets of four for retail sale.
The applicable subheading for the plastic cardinal placemats will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and 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, other. The rate of duty will be 3.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division