CLA-2-63:OT:RR:NC:N3:349
Ms. Regina White-Santiago
LF Logistics USA LLC
230-19 International Airport Center Blvd. Suite 250
Jamaica, NY 11413
RE: The tariff classification of placemats from China. Correction to Ruling Number N303230.
Dear Ms. White-Santiago:
This letter replaces Ruling Number N303230, dated March 14, 2019, which contained a clerical error with regard to classification. A complete corrected ruling follows.
In your letter dated February 1, 2019, you requested a tariff classification ruling on behalf of your client, Millwork Holdings Company Inc. Samples accompanied your letter. The samples will be returned to you, as requested.
Style# SBD-001-GREY is a set of four rectangular shaped placemats each woven from yarns consisting of a multi filament polyester core sheathed with polyvinyl chloride. Each placemat measures 13 inches X 19 inches.
Style# LN161001 is a set of four round placemats each constructed from braids of polypropylene strip. Each strip is less than 5 mm in apparent width. The braided polypropylene strips are sewn together, spirally, slightly overlapping each braid, to create a 15 inch diameter placemat.
You suggest both styles are classifiable under subheading 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Both placemats are considered to be articles of textile. Style# SBD-001-GREY is made from a fabric that is made from yarn of heading 5604, HTSUS. See Chapter 59, Note 2(b), HTSUS. The individual strips used to construct Style# LN161001 meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g) of the HTSUS. Additionally, we note, pursuant to Note 1 of Chapter 54, strip and the like of heading 5404 or 5405 are not considered to be man-made fibers. As both items are considered a textile, the placemats are classifiable in heading 6302, HTSUS.
The applicable subheading for Style SBD-001-GREY will be 6302.53.0030, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other table linen: Of man-made fibers: Other.” The rate of duty will be 11.3 percent ad valorem.
The applicable subheading for Style# LN161001 will be 6302.59.3020, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other table linen: Of other textile materials: Other: Other.” The rate of duty will be 8.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6302.53.0030 and 6302.59.3020, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6302.53.0030 and 6302.59.3020, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division