CLA-2-46:RR:NC:2:230 K83781
Ms. Lesa Hubbard
J. C. Penney Purchasing Corp.
P.O. Box 10001
Dallas, TX 75031-0001
RE: The tariff classification of woven straw and cotton placemats from India
Dear Ms. Hubbard:
In your letter dated February 25, 2004 you requested a tariff classification ruling.
The ruling was requested on two styles of placemats, JCPPC lot number 789-5410 and JCPPC lot number 789-2322. Samples of the two styles were submitted, which will be returned to you as you requested.
JCPPC lot number 789-5410 is a placemat measuring 13” x 19” composed of flattened straw placed side by side and interwoven with cotton thread. The thread is arranged so that multiple strands of the same color are placed side by side forming a ½” wide loose band. Fifteen bands in assorted colors comprise the transverse binding material of the placemat. The placemat is bordered all around with a ½” wide cotton trim. The essential character of this placemat is imparted by the straw because the primary material making up this placemat is the straw. The thread serves as a decorative binding material.
JCPPC lot number 789-2322 is a 13” x 19” placemat composed of woven cotton fabric with bunches of slender straw stalks. The fabric has a checkered pattern with alternating vertical rows of tight and loose weaves. Inserted into the alternating loose rows are bunches of straw stalks. The placemat is trimmed with a cotton border on all four sides. The essential character of this placemat is imparted by the cotton fabric because the cotton fabric makes up almost the entire placemat. The straw serves as an additional secondary feature in this style.
The applicable subheading for the straw placemat, JCPPC lot number 789-5410, will be 4602.10.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles made from plaiting materials, of vegetable materials, other. The duty rate will be 2.3 percent ad valorem.
Articles classifiable under subheading 4602.10.8000, HTSUSA, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
The applicable subheading for the cotton placemat, JCPPC lot number 789-2322, will be 6302.51.4000, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen; other table linen, of cotton, other. The duty rate will be 6.3 percent ad valorem.
The cotton placemat falls within textile category designation 369. Based upon international textile trade agreements products of India are not subject to quota or visa requirements.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division