CLA-2-44:OT:RR:NC:N4:434
Ryan Tu
NTG Air & Ocean LLC
365 Franklin Avenue Franklin Square, NY 11010
RE: The tariff classification of a placemat from China
Dear Mr. Tu:
In your letter, dated September 24, 2024, you requested a tariff classification ruling on behalf of your client, Colordrift LLC. Two samples were provided for our review. The ruling was requested on a placemat identified as AMOUR 650-313. The placemat is rectangular in shape and measures approximately 16” wide by 12” long, with rounded corners. It is composed of medium density wood fiberboard (MDF) and is laminated on the top surface with a plastic-coated printed paper. It is backed with a thin layer of cork. The surface of the top side is decorated with printed images of hearts. This item is designed for protecting and decorating the tabletop in an eating area.
You propose the classification of the placemat in subheading 4504.90.0000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The placemat is not classifiable as an article of cork, as cork is merely a backing material that provides cushioning and slip resistance for the medium density fiberboard. The cork is not equal in function to the MDF. Further, per your supplied component breakdowns, the MDF predominates by weight and value over the cork and paper components.
Additionally, the placemat is not merely surface-covered MDF. The MDF is worked in three different ways; it is shaped, surface covered with a functional backing, and surface covered with a decorative paper layer. Taken together, these operations yield an article of another heading, tableware.
The applicable subheading for the placemat will be 4419.90.9100, HTSUS, which provides for “Tableware and kitchenware, of wood: Other: Other.” The column one, general rate of duty will be 3.2 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 at https://hts.usitc.gov/.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4419.90.9100, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4419.90.9100, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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, please contact National Import Specialist Charlene S. Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division