Revocation of NY N020816; Classification of a plastic placemat and coaster set

HQ H236273 February 6, 2014 CLA-2 OT:RR:CTF:TCM H236273 TNA CATEGORY: Classification TARIFF NO.: 3924.90.10 Ms. Francine Ramsey Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 Re: Revocation of NY N020816; Classification of a plastic placemat and coaster set Dear Ms. Ramsey: This letter is in reference to New York Ruling Letter (“NY”) N020816, issued to you on December 20, 2007, concerning the tariff classification of plastic placemats and coasters. In NY N020816, U.S. Customs and Border Protection (“CBP”) classified the merchandise under subheading 3924.10.40, Harmonized Tariff Schedule of the United States (“HTSUS”), as “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” We have reviewed NY N020816 and found it to be in error. For the reasons set forth below, we hereby revoke NY N020816. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY N020816 was published in the Customs Bulletin, Vol. 47, No. 52, on January 2, 2014. No comments were received in response to this notice. FACTS: NY N020816 classified a “Sunflower Placemat and Coaster Set,” SKU# 64180. The placemat and the coasters are all made of polyvinyl chloride (PVC). They also contain matching colors and designs. They are decorated with a brown wicker basket holding brightly colored orange, yellow and white sunflowers and green leaves. The placemats measure 17 inches long by 11-1/8 inches wide and the coasters measure 3-7/8 inches square. The coasters and the placemats are all fashioned with rounded corners and are designed help to protect tables from scratches, food spills or stains. ISSUE: Whether the subject placemat and coasters are classifiable in subheading 3924.10, HTSUS, as tableware or kitchenware, or in subheading 3924.90, HTSUS, as other household articles of plastics? LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to GRIs 1 through 5. The HTSUS provisions under consideration are as follows: 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: 3924.10 Tableware and kitchenware: 3924.10.40 Other 3924.90 Other: 3924.90.10 Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). The EN to heading 3924, HTSUS, provides, in relevant part: This heading covers the following articles of plastics: Tableware such as tea or coffee services, plates, soup tureens, salad bowls, dishes and trays of all kinds, coffee-pots, teapots, sugar bowls, beer mugs, cups, sauce-boats, fruit bowls, cruets, salt cellars, mustard pots, egg-cups, teapot stands, table mats, knife rests, serviette rings, knives, forks and spoons…. (C) Other household articles such as ash trays, hot water bottles, matchbox holders, dustbins, buckets, watering cans, food storage containers, curtains, drapes, table covers and fitted furniture dust-covers (slipovers). We begin by noting that there is no dispute at the heading level that subject placemats are described by the terms of heading 3924, HTSUS. This finding is supported by the EN 39.24, which states specifically that “table mats” are covered by this heading. Thus, the dispute, at the six-digit level, is whether the subject placemats are “tableware and kitchenware,” or “other,” the latter of which specifically includes table mats. In construing the scope of heading 3924, HTSUS, CBP has held that the principle of ejusdem generis applies. See, e.g., HQ H176516, dated September 20, 2012 and HQ H020141, dated July 30 2008. The Court of International Trade has stated that the canon of construction ejusdem generis, which means “of the same class or kind,” teaches that “where particular words of description are followed by general terms, the latter will be regarded as referring to things of a like class with those particularly described.” See Nissho-Iwai American Corp. v. United States, 10 CIT 154, 156 (1986). The court further stated that “as applicable to classification cases, ejusdem generis requires that the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine in order to be classified under the general terms.” Id. at 157. See also Totes, Inc. v. United States, 18 CIT 919, 865 F. Supp. 867, 871 (1994), aff’d. 69 F. 3d 495 (Fed. Cir. 1995). Applying these principles to heading 3924, HTSUS, CBP has found that the essential characteristics or purposes of household articles of this heading are that they are made of plastic, are used in the household, and are reusable. See HQ H176516 and HQ W968181, dated October 3, 2006. Furthermore, CBP has held that many of the exemplars of “tableware” in EN 39.24, and classifiable under subheading 3924.10, HTSUS, are items from which the consumer can directly consume beverages or food. See, e.g., HQ H100800, dated December 23, 2011. In addition, although the terms “tableware” and “kitchenware” are not defined in either the nomenclature or the ENs, CBP has defined these terms in prior rulings by consulting dictionaries and other lexicographic sources. In HQ H005207, for example, CBP defined “tableware” as “those items traditionally used in serving food or associated with table settings.” See HQ H005207, citing Webster’s Collegiate Dictionary, 1195, 10th ed., (2001) (defining tableware as: “utensils {as of china, glass or silver} for table use).” Furthermore, HQ H005207 defined “kitchenware” as “utensils and appliances for use in a kitchen.” See HQ H005207, citing Webster’s Collegiate Dictionary at 643. Thus, HQ H005207 concluded that tableware and kitchenware are articles immediately associated with food preparation, food storage and food consumption. Furthermore, HQ H005207 found that unlike household articles, tableware and kitchenware could be used in a variety of table and kitchen related functions. For example, they could be used for food preparation and beverage items or act as table settings; they could also be used for storing or displaying foods, or for serving food and beverages. As a result, HQ H005207 classified a toothpick holder as tableware and kitchenware because toothpicks are primarily used in connection with the consumption of foods, with the serving of hors d’oeurves, mixed drinks and for removing food particles from between the teeth. By contrast, the subject placemats are not used in the preparation of food or beverages; nor are they as necessary to place settings as utensils, plates, glasses, etc. The subject placemats also cannot be used for storing or displaying foods, or for serving food and beverages. They are also not items from which a consumer would directly consume food or beverages. As a result, they do not meet the cited definitions of tableware and kitchenware, and they do not comport with the exemplars listed therein. As such, they cannot be classified as tableware or kitchenware of heading 3924, HTSUS, or subheading 3924.10, HTSUS. However, the subject placemats, like the household articles of HQ H176516 and HQ W968181, meet the exemplars of household articles in that they are made of plastic, are used in the household, and are reusable. Furthermore, CBP has found that “heading 3924 provides for, among other things, very broad categories of plastic household articles and plastic toilet articles.” See HQ H046780, dated March 10, 2009. Thus, CBP has classified such disparate items as a hand shower, a shower head, a tunnel tent, and plastic inflatable tepees as “other household articles” of heading 3924, HTSUS. See, e.g., HQ H046780, HQ 961348, dated April 14, 1998; HQ 961349, dated April 14, 1998. As a result, we find that the subject place mats are described by these terms as well and are therefore classified as “other household articles” of heading 3924, HTSUS. In particular, subheading 3924.90.10, HTSUS, provides for table cover covers, mats, “and like articles.” The subject place mats, which are designed to cover the table, meet these terms. As a result, the subject placemats are classified in subheading 3924.90.10, HTSUS, as “… other household articles and hygienic or 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.” This conclusion is consistent with prior CBP rulings. See e.g., HQ H064878, dated August 13, 2009; HQ H064878, dated August 13, 2009; NY R04714, dated September 18, 2006; NY L89674, dated January 12, 2006; and NY K85476, dated May 26, 2004. HOLDING: In accordance with GRI 1 and GRI 6, the subject placemats are classified in heading 3924, HTSUS. They are specifically provided for in subheading 3924.90.10, HTSUS, as: “Tableware, kitchenware, other household articles and hygienic or 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.” The general, column one duty rate is 3.3%. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at www.usitc.gov/tata/hts/. EFFECT ON OTHER RULINGS: NY N020816, dated December 20, 2007, is REVOKED. In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin. Sincerely, Myles B. Harmon Director Commercial and Trade Facilitation Division