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N303414 N3 Ruling Active

The tariff classification of a placemat from China

Issued March 26, 2019 by U.S. Customs and Border Protection.

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N3 N303414 (March 26, 2019)

Tariff classification

HTS codes: 6302.59.3020

Headings: 6302

Product description

The sample will be returned to you, as requested. The submitted sample, item # LN161001YLW, is a braided placemat. The placemat is stated to be made from 75 percent polypropylene and 25 percent polyester. Individual strips, approximately 1 mm in width, are braided to form a 3/8 inch wide flat braid. The 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). The flat braid is sewn in a concentric pattern creating a 15-inch diameter placemat.

CBP rationale

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

Full text

N303414 March 26, 2019 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.59.3020 Ms. Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman, Klestadt LLP 599 Lexington Ave., Fl 36 New York, NY 10022-7648 RE: The tariff classification of a placemat from China Dear Ms. McLafferty: In your letter dated March 11, 2019, you requested a tariff classification ruling on behalf of your client Ross Stores, Inc. A sample was submitted with your letter. The sample will be returned to you, as requested. The submitted sample, item # LN161001YLW, is a braided placemat. The placemat is stated to be made from 75 percent polypropylene and 25 percent polyester. Individual strips, approximately 1 mm in width, are braided to form a 3/8 inch wide flat braid. The 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). The flat braid is sewn in a concentric pattern creating a 15-inch diameter placemat. The applicable subheading for the placemat will be 6302.59.3020, HTSUS, which provides for “Bed linen, table 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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