D88968 D8 Ruling Active

The tariff classification of a maize cat mat from ChinaDear Ms. Notidis:

Issued April 1, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4602.10.8000

Headings: 4602

Product description

The mat is in the shape of a reclining cat and measures approximately 18 inches by 28 inches. It consists of several separate pre-existing sections (the head, the front paws, the front body, the hind legs and back body) which are assembled together with thread. Each pre-existing section is composed of long braids of cornhusk placed into the necessary shape and held in place with thread.

CBP rationale

The applicable subheading for the assembled maize cat mat will be 4602.10.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles made directly to shape from plaiting materials or made up from articles of heading 4601; of vegetable materials; other; other.

Full text

NY D88968 April 1, 1999 CLA-2-46:RR:NC:2:230 D88968 CATEGORY: Classification TARIFF NO.: 4602.10.8000 Ms. Aurelia Notidis Homemaker Industries, Inc. 295 Fifth Avenue New York, NY 10016-7186 RE: The tariff classification of a maize cat mat from China Dear Ms. Notidis: In your letter dated March 2, 1999 you requested a tariff classification ruling. The ruling was requested on a maize cat mat. A sample of a mat made of vegetable plaiting material was submitted. The mat is in the shape of a reclining cat and measures approximately 18 inches by 28 inches. It consists of several separate pre-existing sections (the head, the front paws, the front body, the hind legs and back body) which are assembled together with thread. Each pre-existing section is composed of long braids of cornhusk placed into the necessary shape and held in place with thread. The applicable subheading for the assembled maize cat mat will be 4602.10.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles made directly to shape from plaiting materials or made up from articles of heading 4601; of vegetable materials; other; other. The rate of duty will be 2.3 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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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