J81368 J8 Ruling Active

The tariff classification of a place mat of woven paper strips, from China.

Issued March 11, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4601.99.9000

Headings: 4601

Product description

The mat is a 14” x 19½” rectangular sheet composed of woven paper strips. It is hemmed along all four edges, and one side has been printed with a multicolored leaf design. The individual paper strips, which have an apparent width of about 2 to 3 mm, appear to have been folded lengthwise prior to being woven.

CBP rationale

The applicable subheading for the place mat will be 4601.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) plaiting materials…bound together in parallel strands or woven, in sheet form, whether or not being finished articles.

Full text

NY J81368 March 11, 2003 CLA-2-46:RR:NC:SP:230 J81368 CATEGORY: Classification TARIFF NO.: 4601.99.9000 Ms. Jodi Gracey Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a place mat of woven paper strips, from China. Dear Ms. Gracey: In your letter dated February 17, 2003, you requested a tariff classification ruling. A sample of a “woven paper straw placemat” (style #CK03LVSPM01) was submitted and is being returned to you as requested. The mat is a 14” x 19½” rectangular sheet composed of woven paper strips. It is hemmed along all four edges, and one side has been printed with a multicolored leaf design. The individual paper strips, which have an apparent width of about 2 to 3 mm, appear to have been folded lengthwise prior to being woven. The applicable subheading for the place mat will be 4601.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) plaiting materials…bound together in parallel strands or woven, in sheet form, whether or not being finished articles. The rate of duty will be 3.3%. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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