CLA-2-39:OT:RR:NC:N4:422
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of plastic placemats from China
Dear Ms. Aldinger:
In your letter dated February 14, 2012, you requested a tariff classification ruling.
The submitted sample is identified as Harvest Placemats 4pk, item 9014387. This item is comprised of four placemats, each of which is made of polypropylene (PP) plastic material and each of which measures 12” x 18” with four rounded corners. Each placemat is designed on both sides and therefore each is reversible. The design on each of the four placemats is identical, with one side decorated with a leaf printed pattern and the other side decorated with a striped printed pattern. The placemats wipe clean for repeated use.
This item is designed for protecting and decorating the table top in an eating area. (See HQ H071105 dated January 20, 2010, for an explanation as to why plastic placemats are considered to be correctly classified as other than tableware and kitchenware.)
The applicable subheading for the item 9014387 will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings. 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 Gary Kalus at (646) 733-3055.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division