CLA-2-39:OT:RR:NC:N2:222
TARIFF NO. 3924.10.4000
Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of plastic placemats from China.
Dear Mr. Hoffacker:
In your letter dated November 28, 2007, on behalf of Sugartown Worldwide Inc., you requested a classification ruling.
The submitted sample is identified as Places People! Placemats, style# 68325. The placemat 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 coating on both sides of the fabric is visible to the naked eye and was 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. As you requested, the sample will be returned to you.
The applicable subheading for style# 68325, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.
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 Gary Kalus at 646-733-3055.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division