CLA-2-48:OT:RR:NC:4:234
Victor Group
Europaallee 44
50226 Frenchen
GERMANY
RE: The tariff classification of Tablecloths, Napkins and Placemats from Germany
To Whom It May Concern:
In your letter, dated July 1, 2016, you requested a classification ruling. The ruling was requested on paper tablecloths, napkins and placemats. Samples were submitted for our review and subsequently sent for lab testing. The lab report was received by this office on May 2, 2017.
The “table toppers” are tablecloths made of paper with an application of a polymer/plastic type material. They come in two sizes, 120 cm x 180 cm and 140 x 220 cm. An additional “Airlaid Tablecloth,” “Airlaid Placemats,” and Airlaid Napkins” are also fabricated of paper with an application of polymer/plastic material, per lab analysis.
The applicable subheading for the paper tablecloths and napkins will be 4818.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, cellulose wadding or webs of cellulose fibers: Tablecloths and table napkins. The general rate of duty will be free.
The applicable subheading for the paper placemats will be 4818.90.0000, HTSUS, which provides for …tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, cellulose wadding or webs of cellulose fibers: Other. The general rate of duty will be free.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division