CLA-2-39:OT:RR:NC:N4:422
Ms. Suzanne Lagay Kay
Franco Manufacturing Co., Inc.
555 Prospect Street
Metuchen, NJ 08840-2293
RE: The tariff classification of a plastic cutting board, a plastic placemat and a wood placemat with cork backing from China
Dear Ms. Kay:
In your letter dated May 14, 2010, you requested a tariff classification ruling.
The submitted samples are identified as follows:
Flexible Cutting Board – This item is constructed of polypropylene (PP) plastic material. It measures 18” x 18”. The surface of the top side is decorated with the printed images of wine bottles and half full wine glasses. This item is designed to be used as a surface for cutting food in the kitchen.
Glossy Placemat – This item is constructed of vinyl plastic material. It is rectangular in shape and measures 18” x 13”. The surface of the top side is decorated with the printed images of foliage and birds. This item is designed for protecting and decorating the table top in an eating area. (See HQ H071105 dated January 20, 2010, for an explanation as to why plastic placemats are considered to be correctly classified as other than tableware and kitchenware.)
Cork Placemat – This item is a wood fiberboard placemat. The rectangular shaped mat measures approximately 16” x 12”. The placemat is made of fiberboard with a cork backing. The placemat has a decorative design-printed paper on the top surface which is covered with a plastic material. The face of the placemat depicts a variety of steaming coffee cups and the words “Cup O Joe” along the bottom edge. It is designed to protect and decorate the table top in an eating area.
The applicable subheading for the Flexible Cutting Board will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the Glossy Placemat will be 3924.90.1050, HTSUS, which provides for…other household 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. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the Cork Placemat will be 4419.00.8000, HTSUS, which provides for other tableware and kitchenware of wood. The 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 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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division