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N131050 N1 Ruling Active

The tariff classification of a braided placemat from China

Issued November 19, 2010 by U.S. Customs and Border Protection.

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N1 N131050 (November 19, 2010)

Tariff classification

HTS codes: 6302.59.3020

Headings: 6302

Product description

The submitted sample is a braided placemat. The placemat is stated to be made from 77 percent polypropylene and 23 percent polyester. Individual strips are braided to form a ¼ inch wide flat braid. 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). Four of these braids are intertwined to form a ½ inch wide braided fabric which is sewn in a circular pattern creating a 15-inch diameter placemat.

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: other table linen: of other textile materials: other… other.

Full text

N131050 November 19, 2010 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.59.3020 Ms. Suzanne Lagay Kay Franco Manufacturing Co., Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of a braided placemat from China Dear Ms. Kay: In your letter dated November 2, 2010 you requested a tariff classification ruling. The submitted sample is a braided placemat. The placemat is stated to be made from 77 percent polypropylene and 23 percent polyester. Individual strips are braided to form a ¼ inch wide flat braid. 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). Four of these braids are intertwined to form a ½ inch wide braided fabric which is sewn in a circular pattern creating a 15-inch diameter placemat. 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: other table linen: of other textile materials: other… other. The rate of duty 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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