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The tariff classification of vinyl placemats and a box of crayons from China.
Issued December 13, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A89450 (December 13, 1996)
Tariff classification
HTS codes: 3924.90.1050
Headings: 3924
Product description
The submitted sample is identified as "101 Dalmatians Color Me Placemats". This set contains two black and white vinyl placemats and a pack of eight crayons. The placemats measure approximately 11 1/2 inches wide and approximately 17 1/2 inches in length. These placemats and be colored, wiped clean and colored again. Both placemats and the pack of crayons are packaged together in a clear vinyl pouch. The vinyl pouch is considered to be ordinary packing for these items. The crayons and placemats are a set. The essential character of which is the placemats.
CBP rationale
The applicable subheading for the "101 Dalmatians Color Me Placemats" will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles.
Full text
NY A89450 December 13, 1996 CLA-2-39:RR:NC:2:222 A89450 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Ms. Janet Ujfalusi Janet Ujfalusi Custom Broker 10910 La Cienega Blvd. Inglewood, CA 90304 RE: The tariff classification of vinyl placemats and a box of crayons from China. Dear Ms. Ujfalusi: In your letter dated November 4, 1996, received in this office on November 13, 1996, on behalf of your client Kane Industries, you requested a tariff classification ruling. The submitted sample is identified as "101 Dalmatians Color Me Placemats". This set contains two black and white vinyl placemats and a pack of eight crayons. The placemats measure approximately 11 1/2 inches wide and approximately 17 1/2 inches in length. These placemats and be colored, wiped clean and colored again. Both placemats and the pack of crayons are packaged together in a clear vinyl pouch. The vinyl pouch is considered to be ordinary packing for these items. The crayons and placemats are a set. The essential character of which is the placemats. The applicable subheading for the "101 Dalmatians Color Me Placemats" will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: other: curtains and drapes...table covers, mats,...and like furnishings, other. The rate of duty will be 3.3 percent ad valorem. 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 Alice Masterson at 212-466-5892. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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