The tariff classification of woven and solid PVC placements from China. Correction to Ruling Number N262505.

N269753 October 20, 2015 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 3924.90.1050; 5903.10.2500; 6302.53.0030 Elvira Eslava-Benson Keeco LLC 30736 Wiegman Road Hayward, CA 94544 RE: The tariff classification of woven and solid PVC placements from China. Correction to Ruling Number N262505. Dear Ms. Eslava-Benson: This replaces Ruling Number N262505, dated March 25, 2015, which contained a clerical error in the tariff number for placemats A and D. A complete corrected ruling follows. In your letter dated October 3, 2014, received on March 9, 2015, you requested a tariff classification ruling. Nine representative samples, labeled A through I, were provided. Your samples are being returned at your request, less those portions destroyed in testing or retained for file purposes. According to your letter and samples, placemats A through H are woven of Textilene® fabric. Textilene® is a registered trademark for a synthetic material composed of polyester man-made fibers that are encased in polyvinyl chloride (PVC) plastic. The polyester yarns that form the placemats have been encased in PVC plastic prior to the weaving operation. You state that the yarns are composed of 70% PVC and 30% polyester. Placemats A and D are both woven from polyester yarns that are coated with PVC. Placemat A is rectangular and measures approximately 13 x 18.5 inches. All of the edges are hemmed. Placemat D is oval-shaped and measures approximately 13.5 x 19 inches. The applicable subheading for placemats A and D will be 6302.53.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of man-made fibers… other. The duty rate will be 11.3 percent ad valorem. Placemats B, C, E, F, G, and H are woven from polyester yarns that are coated with PVC. All are rectangular in shape with four 90-degree (right-angle) corners, with raw cut edges that are not hemmed, and measure approximately 13 x 19 inches. Chapter 59, Note 2(b) states that Heading 5903 applies to… fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 5604. The applicable subheading for placemats B, C, E, F, G, and H will be 5903.10.2500, HTSUS, which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 7.5 percent ad valorem. Placemat I is made of polyvinyl chloride (PVC) plastic material.  It is rectangular in shape with four rounded corners.  It measures approximately 12¾” by 18¾”.  The top surface of the placemat is decorated with a pattern of red roses.  (See HQ H071105 dated January 20, 2010, for an explanation as to why plastic placemats are considered to be correctly classified as other than tableware and kitchenware.) The applicable subheading for the PVC placemat I will be 3924.90.1050, HTSUS, which provides for…other household articles…of plastics: other: curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings. 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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 at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division