CLA-2-39:OT:RR:NC:N4:421
Ms. Debbie Mayard
Hamco, Inc.
P.O. Box 1028
Gonzales, LA 70707
RE: The tariff classification of disposable placemats from China.
Dear Ms. Mayard:
In your letter dated July 14, 2009, you requested a tariff classification ruling.
The sample provided with your letter is a package of eighteen disposable placemats, identified as “table toppers.” The placemats are rectangular sheets of polyethylene plastic measuring approximately 12 inches by 18 inches. There is an adhesive strip around the perimeter of each mat, protected with four peel-off plastic strips. The pressure sensitive border allows the mat to remain securely in place. The mats are intended for use in locations such as restaurants and food court tables to provide a clean eating surface for children while dining out.
The applicable subheading for the disposable placemats will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls…other…other. The rate of duty will be 5.8 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division