CLA-2-63:OT:RR:NC:N3:349
Ms. Elizabeth McGuffin
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a jute placemat and table runner from China
Dear Ms. McGuffin:
In your letter dated March 30, 2021 you requested a tariff classification ruling. Samples were provided and will be retained by this office. Your request also included item 28741701, which will be answered separately in N318883.
Item 28741601 is a rectangular placemat made from 100 percent jute woven fabric. The warp and weft yarns form a repeating diamond design resulting from weaving 2-ply natural yarns and 2-ply black yarns. The 13 x 18 inch rectangular mat is hemmed around the four edges.
Item 28741501 is a rectangular table runner made from 100 percent jute woven fabric. The yarns and weave are identical to that of item 28741601. The 13 x 58 inch table runner is hemmed around the four edges.
The applicable subheading for the placemat and table runner will be 6302.59.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other table linen: Of other textile materials: Other: Other.” The rate of duty will be 8.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6302.59.3020, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6302.59.3020, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division