CLA-2-63:RR:NC:N3:349
Ms. Amanda Silva
1483 Via Plata Street
Long Beach, CA 90810
RE: The tariff classification of a placemat from China
Dear Ms. Silva:
In your letter dated June 4, 2008 you requested a classification ruling.
The submitted sample is a placemat. The top layer of the placemat which you describe as being made from 100 percent polyvinyl chloride (PVC) is made from a woven base fabric coated with PVC. The middle layer is a piece of cardboard. The back layer is made from a polyester woven fabric. The three layers are glued together. A piece of thin cord is sewn around the edges. The placemat measures approximately 13 x 19 inches. The embossed coated fabric provides the essential character of the placemat.
If the base fabric in the PVC coated layer is made from man-made fibers,, the applicable subheading for the placemat will be 6302.53.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of man-made fibers… other. The duty rate will be 11.3 percent ad valorem.
If the base fabric in the PVC coated layer is made from cotton, the applicable subheading for the placemat will be 6302.51.4000, HTSUS, which provides for which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The rate of duty will be 6.3 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 John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director, National Commodity Specialist Division