N068997 N0 Ruling Active

The tariff classification of disposable placemats from China.

Issued August 3, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3919.90.5060

Headings: 3919

Product description

It consists of 50 disposable placemats with a refillable dispenser. The dispenser is made of molded plastics and has a pop-up lid to dispense individual mats. The placemats are rectangular sheets of polyethylene plastic measuring approximately 12 inches by 18 inches. There is an adhesive strip around the perimeter of each mat, protected with four peel-off plastic strips. The pressure sensitive border allows the mat to remain securely in place. The mats are intended for use in locations such as restaurants and food court tables to provide a clean eating surface for children while dining out.

CBP rationale

The applicable subheading for the Table Toppers with Travel Case will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls…other…other.

Full text

N068997 August 3, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3919.90.5060 Ms. Debbie Mayard Hamco, Inc. P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of disposable placemats from China. Dear Ms. Mayard: In your letter dated July 14, 2009, you requested a tariff classification ruling. The sample provided with your letter is identified as Table Toppers with Travel Case. It consists of 50 disposable placemats with a refillable dispenser. The dispenser is made of molded plastics and has a pop-up lid to dispense individual mats. The placemats are rectangular sheets of polyethylene plastic measuring approximately 12 inches by 18 inches. There is an adhesive strip around the perimeter of each mat, protected with four peel-off plastic strips. The pressure sensitive border allows the mat to remain securely in place. The mats are intended for use in locations such as restaurants and food court tables to provide a clean eating surface for children while dining out. The applicable subheading for the Table Toppers with Travel Case will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls…other…other. The rate of duty will be 5.8 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

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 →