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The tariff classification of plastic table mats and coasters from theUnited Kingdom.
Issued August 10, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D80801 (August 10, 1998)
Tariff classification
HTS codes: 3924.90.1050
Headings: 3924
Product description
The submitted sample is a table mat. It is composed of melamine plastic. The top portion of the octagon shaped table mat is designed with a burgundy background, gold colored edges and burgundy and white trim. The bottom of the table mat is covered with cork material that has been glued onto the plastic. Your letter of inquiry also state that you intend to import coasters made of the same material. However, no sample was submitted of that particular product.
CBP rationale
The applicable subheading for the plastic table mat and the plastic coasters will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles.
Full text
NY D80801 August 10, 1998 CLA-2-39:RR:NC:SP:222 D80801 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Ms. Linda Stalter Stalter Prescott Mar LLC Suite 303 - Hunter Bldg. 31 W. Superior Street Duluth, MN 55812 RE: The tariff classification of plastic table mats and coasters from the United Kingdom. Dear Ms. Stalter: In your letter dated you requested a tariff classification ruling. The submitted sample is a table mat. It is composed of melamine plastic. The top portion of the octagon shaped table mat is designed with a burgundy background, gold colored edges and burgundy and white trim. The bottom of the table mat is covered with cork material that has been glued onto the plastic. Your letter of inquiry also state that you intend to import coasters made of the same material. However, no sample was submitted of that particular product. The applicable subheading for the plastic table mat and the plastic coasters will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: other: 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, Robert B. Swierupski Director, National Commodity Specialist Division
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