CLA-2-46:OT:RR:NC:2:230
Ms. Rebecca Truitt
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a paper placemat from China
Dear Ms. Truitt:
In your letter dated December 4, 2007 you requested a tariff classification ruling.
The ruling was requested on a paper placemat, style # MARNATPM. A sample of the placemat was submitted, which will be returned to you as you requested.
The sample consists of a round mat measuring 15” in diameter. It is composed entirely of paper strips bound together in concentric parallel rows by a method similar to crocheting. The paper strips have been dyed and folded longitudinally, but not twisted or spun, prior to being crocheted. No other embellishments have been added.
You suggested classification in subheading 4601.29.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens): Mats, matting and screens of vegetable materials. However, paper is a material distinguished from a vegetable material.
The applicable subheading for the paper placemat, style # MARNATPM, will be 4601.99.9000, HTSUS, which provides for: Plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens): Other (than of vegetable materials). 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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division