The tariff classification of a tablecloth, placemat and table runner from China

N323767 February 8, 2022 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 3924.90.1050; 6302.53.0030; 9903.88.15 Mr. Ralph Natale American Shipping Co. Inc. 250 Moonachie Road Moonachie, NJ 07074 RE: The tariff classification of a tablecloth, placemat and table runner 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. On February 1, 2022, you withdrew your request with respect to Item #6624. Therefore, a ruling is not being issued on this item. Samples were provided with your request and will be returned to you with the exception of Item #225. Item #225 has been sent to the CBP laboratory for analysis. Upon receipt of the laboratory report, a ruling for Item #225 will be issued under ruling number N324162. Item #2455 is a reusable tablecloth comprised of a 100 percent vinyl face with flannel backing. The item is cream-colored and features printed gold designs and red poinsettias. It measures approximately 92 inches long by 52 inches wide. The rectangular cloth is designed to cover and protect a tabletop while eating. Item #775 is a reusable placemat comprised of polypropylene with an EVA foam backing. The placemat is printed with an image of Santa Claus on his sleigh and a bottom band of evergreen, pinecones, ribbon and candles. The rectangular placemat with rounded corners measures approximately 12 x 18 inches. It will be used to cover and protect the tabletop surface while eating. Item #1358 is a table runner comprised of 100 percent polyester woven fabric. The fabric is printed with an image of a penguin in a hat, a Santa Claus, and the word, “SNOW!”, each printed twice running the length of the table runner surrounded by silver snowflakes. The edges of the table runner are hemmed with the ends coming to a point. The table runner measures approximately 13 x 72 inches. 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 the tablecloth, Item #2455, and placemat, Item #775 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 the table runner, Item #1358, will be 6302.53.0030, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other table linen: Of man-made fibers: Other.” The rate of duty will be 11.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6302.53.0030, HTSUS, unless specifically excluded, are 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 subheading 6302.53.0030, 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