The tariff classification of a pencil case and a placemat from Canada

N221063 July 10, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.4000, 6302.51.4000 Chantal Plamondon Mama Mundo, Inc. 30 Chemin Gendron Wakefield, Quebec Canada J0X 3G0 RE: The tariff classification of a pencil case and a placemat from Canada Dear Ms. Plamondon: In your letter dated June 7, 2012, you requested a tariff classification ruling. Your samples will be returned to you. Style ECOTAV-PEN-CASE is a pencil case constructed of 100% cotton textile material. The case is designed to provide storage, protection, portability, and organization to pencils, pens, and other writing instruments. It has an unlined storage compartment with no additional features and a three snap metal closure. It measures approximately 8.75” (L) x 4.75” (W). Style ET-UT-TM-NAT is a placemat constructed of 100% cotton textile material. All four sides are hemmed with one side having four pockets for utensils. It can be rolled up when not in use and secures with a cord tie. The placemat measures 18.5” (L) x 14.5” (W). In your letter, you suggest classifying the pencil case and placemat under 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The classification of merchandise under the HTSUS is governed by the General Rules of Interpretations (GRI’s) taken in order. Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The pencil case is an article more appropriately classified under subheading 4202.32, HTSUS. The placemat is not considered to be similar to a cutlery case of chapter 4202 and is more appropriately classified under subheading 6302.51, HTSUS. The applicable subheading for the pencil case will be 4202.32.4000, HTSUS, which provides for articles of a kind normally carried in the pocket or handbag…of cotton. The rate of duty will be 6.3 percent ad valorem. The applicable subheading for the napkin holder will be 6302.51.4000, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The rate of duty will be 6.3 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 Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division