CLA-2-59:OT:RR:NC:N2:350
Ms. Jennifer Provoost
Kohl's
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a woven placemat composed of yarns sheathed in plastic from China
Dear Ms. Provoost:
In your letter dated January 15, 2025, you requested a tariff classification ruling. A sample was provided and
sent for laboratory analysis. The sample will be retained for reference purposes.
The submitted sample, style #53CTLHVPM is described as a “Plastic Woven Placemat.” The sample is
rectangular in shape, with raw cut edges that are not hemmed and is approximately 13 × 18 inches.
According to the U.S. Customs and Border Protection (“CBP”) Laboratory analysis, the placemat is of a
woven construction composed of polyester yarns sheathed in a polyvinyl chloride plastic type material. The
composition consisted of 84.7 percent polyvinyl chloride plastic and 15.3 percent polyester yarns. The edges
of the sample are cut, and the sample weighs 604.9 grams per square meter.
You suggested a Harmonized Tariff Schedule classification for the placemat within heading 3924, which
provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics” or
heading 6302, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other table linen.”
We disagree.
The fabric is woven with polyester yarns sheathed in polyvinyl chloride plastic of heading 5604; the yarns are
considered a textile material, therefore heading 3924 is inapplicable according to Chapter 39 Note 2(p) which
excludes goods of Section XI. Further, the woven placemat does not meet the requirements of being
considered a made up article under Section XI, Note 7; therefore, in accordance with Chapter 63, Note 1, the
placemat is not classifiable as table linen under heading 6302. Chapter 59, Note 2(b) specifically includes
fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading
5604.
The applicable subheading for style #53CTLHVPM, described as a “Plastic Woven Placemat,” will be
5903.10.2010, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Textile
fabrics impregnated, coated, covered or laminated, with plastics, other than those of heading 5902: With
poly(vinyl chloride): Of man-made fibers: Other: Over 70 percent by weight of rubber or plastics: Fabrics, of
yarns sheathed with poly(vinyl chloride), not otherwise impregnated, coated, covered or laminated.” The rate
of duty will be Free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 5903.10.2010, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to
subheading 5903.10.2010, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 5903.10.2010, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03
in addition to subheading 5903.10.2010, 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(“CFR”), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (“CBP”) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 CFR 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, please contact
National Import Specialist Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division