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The tariff classification of disposable placemat from China
Issued December 4, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N307755 (December 4, 2019)
Tariff classification
HTS codes: 9903.88.02, 3919.90.5060
Product description
The item is described as a disposable plastic placemat printed with a design. The placemat is rectangular and is composed of one layer of low density polyethylene sheeting. The placemat is self-adhsive along the edges so that it can be secured to a tabletop or other surface temporarily.
CBP rationale
The applicable subheading for the disposable placemat will be 3919.90.5030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics: other: other.
Full text
N307755 December 4, 2019 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3919.90.5060, 9903.88.02 Kristen Heaton ASKH Inc. 174 Diane Cres Windsor, Ontario N9K 1G2 Canada RE: The tariff classification of disposable placemat from China Dear Ms. Heaton: In your letter dated November 19, 2019, you requested a tariff classification ruling. The item is described as a disposable plastic placemat printed with a design. The placemat is rectangular and is composed of one layer of low density polyethylene sheeting. The placemat is self-adhsive along the edges so that it can be secured to a tabletop or other surface temporarily. The applicable subheading for the disposable placemat will be 3919.90.5030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics: other: other. The general rate of duty will be 5.8 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3919.90.5060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading3919.90.5060, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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