CLA-2-63:RR:NC:TA:349 I86794
Ms. Fawn Scott
Park Designs
P.O. Box 10038
Goldsboro, NC 27532
RE: The tariff classification of a placemat from Vietnam.
Dear Ms. Scott:
In your letter dated September 13, 2002 you requested a tariff classification ruling.
The instant sample is a placemat. The placemat is made from 100 percent cotton woven fabric. It measures approximately 13.5 x 19.5 inches. One corner features an embroidered topiary. The placemat is hemmed and has drawnwork.
The applicable subheading for the cover will be 6302.51.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: tablecloths and napkins: other: plain woven. The rate of duty will be 4.9 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 John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division