The tariff classification of a flannel backed plastic table cloth from China.
Issued September 1, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.1050
Headings: 3924
Product description
You have submitted a sample of a flannel backed vinyl tablecloth. Our laboratory found your sample to be 64% plastic and 36% nonwoven textile. You state that the tablecloth will be imported in four sizes, 52 inches by 52 inches, 52 inches by 70 inches, 60 inches by 90 inches, and 70 inches round.
CBP rationale
The applicable subheading for the tablecloth will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and 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.
Full text
NY 887427 September 01,1993 CLA-2-39:S:N:N6:343 887427 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Mr. Jorge Blanch Jorge Blanch, Inc. P.O. Box 2573 Old San Juan Sta. San Juan, PR 00902-2573 RE: The tariff classification of a flannel backed plastic table cloth from China. Dear Mr. Blanch: In your letter dated June, 14, 1993, on behalf of Degab Import Corporation, you requested a tariff classification ruling. You have submitted a sample of a flannel backed vinyl tablecloth. Our laboratory found your sample to be 64% plastic and 36% nonwoven textile. You state that the tablecloth will be imported in four sizes, 52 inches by 52 inches, 52 inches by 70 inches, 60 inches by 90 inches, and 70 inches round. The applicable subheading for the tablecloth will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and 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 3.36 percent ad valorem. There is no textile category applicable to the above subheading number, hence there is no quota or visa requirements applicable to this item at this time. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
The tariff classification of a plastic anti-fatigue mat from China
The tariff classification and country of origin of a plastic mat from China
The tariff classification of a plastic bathtub mat from China
The tariff classification of a highchair cushion and tray placemat from South Korea
The tariff classification of a tablecloth, placemat and table runner from China
The tariff classification of a tablecloth, placemat, dish drying mat, apron and chair pads from China
The tariff classification of plastic mats from China
The tariff classification of a plastic bathtub sling from China
The tariff classification of a plastic table cover from China
The tariff classification of plastic anti-fatigue mats from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →