CLA-2-63:RR:NC:N3:349
Francine Ramsey
Hampton Direct Inc.
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a placemat kit from Taiwan
Dear Ms. Ramsey:
In your letter dated May 17, 2007 you requested a classification ruling.
You submitted samples and a picture of a cross-stitch placemat kit (SKU #59960). The kit includes textile two placemats, embroidery floss, floss cardholder and needle. The placemats are made from 100 percent cotton woven fabric. The edges of the placemat are hemmed. The center portion of the placemats is stamped with a floral pattern. Each placemat measures approximately 20-1/4 x 14.5 inches.
The submitted kit is considered a composite article. General Rule of Interpretation 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, shall be classified as if they consisted of the material or component which gives them their essential character. The placemats impart the essential character of this kit.
The applicable subheading for the polyester set will be 6302.51.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The rate of duty will be 6.3 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/.
The placemats fall within textile category designation 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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