The tariff classification of a placemat from China

N171624 July 15, 2011 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.59.3020 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue NW. Grand Rapids, MI 49504 RE: The tariff classification of a placemat from China Dear Mr. Morse: In your letter dated June 16, 2011 you requested a classification ruling on behalf of Meijer Distribution. The submitted placemat, item # 70688, is woven from paper yarns. The circular placemat measures approximately 15 inches in diameter. In our letter you ask if the item will be classified as plaited products of Chapter 46 or paper tableware of Chapter 48. The placemat is made from paper strips that were twisted or rolled into a paper yarn. It is considered a textile material. 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