CLA-2-39:OT:RR:NC:N4:422
Ms. Mika McLafferty
Sandler, Travis & Rosenberg, P.A.
551 Fifth Avenue, Suite 1100
New York, N.Y. 10176
RE: The tariff classification of a plastic table cover from China
Dear Ms. McLafferty:
In your letter dated January 20, 2021, on behalf of your client Amscan Inc., you requested a tariff classification ruling. Photographs of the item were submitted along with your request.
The merchandise under consideration is identified in your letter as a plastic table cover, item number 5712693. You have indicated that the rectangular table cover has been cut to shape and is made of polyethylene plastic material. The table cover features scalloped edges on each side. It measures approximately 102 inches long by 52 inches wide.
The center of the table cover is imprinted with various phrases such as “Morph into Action”, “Go”, “Unleash the Power” and “It’s Morphin Time”. Printed along the bottom length, on each side of the table cover, it features six Power Ranger cartoon characters, with the phrase, “Go Go Power Rangers”. You have indicated that the plastic table cover will be used to cover and protect a table.
The applicable subheading for the plastic table cover, item number 5712693, will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings…Other.” The rate of duty will be 3.3 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 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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division