The tariff classification of a tidy tube placemat set from China.
Issued September 3, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.1050
Headings: 3924
Product description
The submitted sample is identified as a Tidy Tube Placemat to take along for children. It is a plastic tube that contains 1-vinyl placemat, 6 crayons in a plastic pouch and a 4 x 4 inch wiping cloth made of 100 percent woven cotton fabric. The placemat has a scene of Noah's Ark printed thereon. The child can color the printed design and then use the wiping cloth to erase the colors. The reusable placemat, crayons and wiping cloth are packaged together in the plastic tube. The plastic tube has a top that is made with a loop portion for easy removal. For tariff purposes, this article is believed to be a set. The essential character of the set is imparted by the plastic placemat. The plastic tube is considered to be packing for storing or transporting the set. There is no requirement of a visa or quota on this merchandise.
CBP rationale
The applicable subheading for the plastic placemat coloring set will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles.
Full text
NY D80898 September 3, 1998 CLA-2-39:RR:NC:SP:222 D80898 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Mr. Carl Bennett Best Brands Home Products 325 Fifth Avenue, Suite 518 New York, NY 10016 RE: The tariff classification of a tidy tube placemat set from China. Dear Mr. Bennett: In your letter dated July 30, 1998, received in this office on August 4, 1998, you requested a tariff classification ruling. The submitted sample is identified as a Tidy Tube Placemat to take along for children. It is a plastic tube that contains 1-vinyl placemat, 6 crayons in a plastic pouch and a 4 x 4 inch wiping cloth made of 100 percent woven cotton fabric. The placemat has a scene of Noah's Ark printed thereon. The child can color the printed design and then use the wiping cloth to erase the colors. The reusable placemat, crayons and wiping cloth are packaged together in the plastic tube. The plastic tube has a top that is made with a loop portion for easy removal. For tariff purposes, this article is believed to be a set. The essential character of the set is imparted by the plastic placemat. The plastic tube is considered to be packing for storing or transporting the set. There is no requirement of a visa or quota on this merchandise. The applicable subheading for the plastic placemat coloring set will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: other:...table covers, mats, scarves,...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, Robert B. Swierupski Director, National Commodity Specialist Division
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 →