The tariff classification of plastic table covers from China

N267755 September 14, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Ms. Jessica Ayling Greenbrier International, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of plastic table covers from China Dear Ms. Ayling: In your letter dated August 4, 2014, you requested a tariff classification ruling. The five submitted samples are all identified as table covers that are made of polyethylene vinyl acetate (PEVA) plastic material and packaged with the word ‘Party!” printed on the clear packaging material. The samples, which will be returned to you as requested, are further identified as follows: SKU# 196355 – This table cover is round and measures approximately 84” in diameter. The sample is of solid purple color but it may also be imported in a variety of other solid colors. SKU# 134798 – This table cover measures approximately 54” by 108” and is printed with a birthday party themed design. It is of white color with balloons and confetti of various colors printed throughout the table cover. SKU# 175734 – This table cover measures approximately 54” x 108” and is printed with a graduation themed design. It is of white color with 2 identical wide grey and black borders respectively printed along the length of the two opposing long sides of the cover. The image of a graduation cap with tassel, a rolled diploma, gold confetti, white stars and the words “Congrats GRAD” are repeatedly printed intermittently throughout both borders. SKU# 175464 – This table cover measures approximately 54” x 108” and is printed with a Luau party themed design. It is of light blue color with 2 identical borders with a tropical outdoor setting respectively printed along the length of the two opposing long sides of the cover. The image of a pink flamingo in the water with various palm leaves, pink and yellow tropical flowers and are repeatedly printed intermittently throughout both borders. SKU# 199939 – This table cover measures approximately 54” x 108” and is printed with an ocean themed design. Two identical borders of solid blue color are respectively printed along the length of the two opposing long sides of the cover. The rest of the table cover is printed with the images of coral reef with a variety of fish as well as other ocean life such as a dolphin, a sea horse, and a sea turtle. The applicable subheading for SKU # 196355, SKU# 134798, SKU# 175734, SKU# 175464 and SKU# 199939 will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other:…table covers…other. The rate of duty will be 3.3 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 Gary Kalus at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division