N105679 N1 Ruling Active

The tariff classification of a placemat from China

Issued June 4, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6302.59.3020

Headings: 6302

Product description

The submitted sample is identified as “West Elm Round Beaded Placemat” (SKU 2497485, 2497493 and 2497501). The placemat is made from textile strips that are braided and sewn together in a concentric circle. The strips are made from 88 percent olefin and 12 percent polyester. The placemat measures approximately 15 inches in diameter. Please note, that the strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). As it is considered a textile, the placemat is classifiable in heading 6302, HTSUS.

CBP rationale

The applicable subheading for the placemat will be 6302.59.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of other textile materials: other… other.

Full text

N105679 June 4, 2010 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.59.3020 Ms. Leah D. Cantero Williams-Sonoma, Inc. 151 Union Street Ice House One, 7th Floor San Francisco, CA 94111 RE: The tariff classification of a placemat from China Dear Ms. Cantero: In your letter dated May 6, 2010 you requested a classification ruling. The submitted sample is identified as “West Elm Round Beaded Placemat” (SKU 2497485, 2497493 and 2497501). The placemat is made from textile strips that are braided and sewn together in a concentric circle. The strips are made from 88 percent olefin and 12 percent polyester. The placemat measures approximately 15 inches in diameter. Please note, that the strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). As it is considered a textile, the placemat is classifiable in heading 6302, HTSUS. The applicable subheading for the placemat will be 6302.59.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of other textile materials: other… other. The duty rate will be 8.8 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 John Hansen at (646) 733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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