The tariff classification of a tablecloth, placemat, dish drying mat, apron and chair pads from China

N323762 February 8, 2022 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 3924.90.1050; 6211.43.1091; 6304.91.0140; 9404.90.2000; 9903.88.15 Mr. Ralph Natale American Shipping Co. Inc. 250 Moonachie Road Moonachie, NJ 07074 RE: The tariff classification of a tablecloth, placemat, dish drying mat, apron and chair pads from China Dear Mr. Natale: In your letter dated January 10, 2022, you requested a tariff classification ruling on behalf of your client, Better Home Plastics Corp. Samples were provided with your request and will be returned. Item #2526 is a reusable rectangular tablecloth made of 100 percent polyethylene vinyl acetate (PEVA) with a polyester flannel backing. The item is decorated with blue, red, yellow, and green Christmas bulb ornaments on a beige background. It measures approximately 52 inches long by 70 inches wide. The tablecloth is designed to cover and protect the tabletop surface while eating. Item #705 is a round 100 percent polyvinyl chloride (PVC) placemat with a diameter that measures approximately 15 inches. The item is designed to resemble a red poinsettia. You have indicated that the item will be sold individually. The placemat is designed to cover and protect the tabletop surface while eating. In your letter, you describe Item #625 as a “Christmas printed apron set” that includes an apron and a cotton woven pile towel. The packaging does not indicate a towel is included and no towel was provided. Therefore, the ruling will consider Item #625 to consist of an apron, only. Item #625 is a bib style apron. The apron covers the torso and reaches to the mid-thigh. The front of the apron is composed of 100 percent polyester woven fabric. The back of the apron is constructed from 100 percent polyurethane plastic material. The two sides are sewn together with a trimmed edge. The garment features: a neck strap, two textile straps at the waist which enable the apron to be tied; and a front patch pocket below the waist. Item #4561 is a dish drying mat. Though you state in your submission that the construction of the fabric is woven, we find that the reversible mat has an outer surface of 100 percent polyester knit pile fabric with a 3-millimeter-thick inner layer of polyurethane foam. One side is printed with a repeated pattern of Santa Claus and gifts; the other side is solid red. The edges are finished with an overlock stitch. The mat measures approximately 16 x 24 inches. Item #1245 is a set of four semi-square chair pads with rounded corners and piping. Each pad measures approximately 15? (L) x 15? (W) x 3/4? (D) and is made of 100 percent printed polyester fabric with a snowman/snowflake motif encasing a foam pad. Two fabric ties are sewn into an edge to affix each cushion to a kitchen-type chair. In your ruling request, you suggest all of the above items are classified under subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Chapter 95, Chapter Note 1(x) excludes from Chapter 95, “Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).” All of the above items are, therefore, excluded from Chapter 95. The applicable subheading for Item #2526, tablecloth, and Item #705, placemat, will be 3924.90.1050, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet 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…Other.” The rate of duty will be 3.3 percent ad valorem. The applicable subheading for Item #625, apron, will be 6211.43.1091, HTSUS, which provides for “Track suits, ski-suits and swimwear; other garments; other garments, women’s or girls’: Of man-made fibers, Other.” The rate of duty will be 16 percent ad valorem. The applicable subheading for Item #4561, drying mat, will be 6304.91.0140, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted: Of man-made fibers.” The rate of duty will be 5.8 percent ad valorem. The applicable subheading for Item #1245, set of four deluxe chair pads, will be 9404.90.2000, HTSUS, which provides for “Mattress supports; articles of bedding and similar furnishings (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” The rate of duty is 6 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6211.43.1091, 6304.91.0140 and 9404.90.2000, HTSUS, unless specifically excluded, is subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6211.43.1091, 6304.91.0140 and 9404.90.2000, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.1050, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended, effective December 15, 2019, and is not currently applicable. See 84 Fed. Reg. 243 (December 18, 2019). 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, including information on exclusions and their effective dates, 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division