CLA-2-46:RR:NC:GI:230 815830

Mr. Joseph P. Donnell
Schmidt, Pritchard & Co., Inc.
P.O. Box A66605
Chicago, IL 60666

RE: The tariff classification of a palm leaf placemat and a palm leaf trivet from Vietnam

Dear Mr. Donnell:

In your letter dated November 8, 1995, on behalf of your client, Euromarket Designs, Inc., you requested a tariff classification ruling.

The ruling was requested on a palm leaf trivet and on a palm leaf placemat. A sample of the trivet and half of the placemat were submitted. The placemat is made of interwoven braids of palm leaf strips. The ends of the mat are finished with a braid of the same material. The nine inch trivet is constructed by wrapping palm leaf strips around cardboard dics and a bamboo rod and connecting them together with palm leaf strips.

The applicable subheading for the palm leaf placemat will be 4601.20.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles; mats, mattings and screens of vegetable materials; other. The rate of duty will be 50 percent ad valorem.

The applicable subheading for the palm leaf trivet will be 4602.10.8000, HTSUSA, which provides for other articles made directly to shape from plaiting materials or made up from articles of heading 4601; of vegetable materials; other; other. The rate of duty will be 25 percent ad valorem.

This ruling is being issued under the provisions of Section 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 Paul Garretto at 212-466-5779.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division