CLA-2-39:OT:RR:NC:N2:222
TARIFF NO. 3924.10.4000
Ms. Francine Ramsey
Hampton Direct, Inc.
P. O. Box 1199
Williston, VT 05495
RE: The tariff classification of plastic placemats and coasters from China.
Dear Ms. Ramsey:
In your letter dated December 7, 2007, you requested a tariff classification ruling.
The submitted sample is identified as a Sunflower Placemat and Coaster Set, SKU# 64180. These items are made of polyvinyl chloride (PVC). The placemat and matching coasters are decorated with the pattern of a brown wicker basket holding brightly colored orange, yellow and white sunflowers and green leaves. The placemats and coasters help to protect tables from scratches, food spills or stains. The placemats measure 17 inches long by 11-1/8 inches wide and the coasters measure 3-7/8 inches square. The placemats and coasters are fashioned with rounded corners.
The applicable subheading for SKU# 64180, 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.
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 Gary Kalus at 646-733-3055.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division