N280297 N2 Ruling Active

The tariff classification of a placemat from China

Issued November 10, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6302.59.3020

Headings: 6302

Product description

A sample was received with your letter. The sample will be retained by this office for training purposes. The submitted sample is referred to as a “MAINSTAYS PLACEMAT.” The placemat is made from textile strips, approximately 3mm in width, that are braided and sewn together in a concentric circle. The strips are made from 87 percent olefin and 13 percent polyester. The placemat measures approximately 15 inches in diameter. Please note, that the individual 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). As it is considered a textile, the placemat is classifiable in heading 6302, HTSUS.

CBP rationale

The applicable subheading for the placemat will be 6302.59.3020, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other table linen: Of other textile materials: Other: Other.

Full text

N280297 November 10, 2016 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.59.3020 Ms. Susan Cantone GEODIS 485C U.S. Highway 1 South Suite 410 Iselin, New Jersey 08830 RE: The tariff classification of a placemat from China Dear Ms. Cantone: In your letter dated October 10, 2016, you requested a tariff classification ruling on behalf of your client, Town and Country Living. A sample was received with your letter. The sample will be retained by this office for training purposes. The submitted sample is referred to as a “MAINSTAYS PLACEMAT.” The placemat is made from textile strips, approximately 3mm in width, that are braided and sewn together in a concentric circle. The strips are made from 87 percent olefin and 13 percent polyester. The placemat measures approximately 15 inches in diameter. Please note, that the individual 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). As it is considered a textile, the placemat is classifiable in heading 6302, HTSUS. The applicable subheading for the placemat will be 6302.59.3020, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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