December 10, 2009 CBP Bulletin Notice on Classification of Table Placemats
In the December 10, 2009 issue of the U.S. Customs and Border Protection Bulletin and Decisions (Vol. 16, 50), CBP published a notice proposing to revoke a ruling and treatment as follows:
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Proposed revocation of ruling; proposed revocation of treatment. CBP is proposing to revoke a ruling on the classification of plastic table placemats. Additionally, CBP proposes that this notice covers any rulings on this merchandise that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received an interpretive ruling or decision on the merchandise that is subject to the proposed revocation, or any party involved with a substantially identical transaction, should advise CBP by January 11, 2010, the date the written comments on the proposed ruling are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
Plastic-covered textile placemat. The merchandise at issue is described as a table placemat made of cotton woven fabric decorated with a bright pink, white and yellow flower pattern on a green leaf background. The front is coated on the front side with a clear plastic material so that the flower pattern is clearly visible. The back is coated with a tan colored foam plastic material. The coating on both sides of the fabric is visible to the naked eye and was applied prior to stamping out the placemat. The placemat is designed with rounded corners and is approximately 12 inches wide by 18 inches long.
CBP is proposing to issue HQ 071105 in order to revoke NY N020433 and reclassify the plastic table placemats under HTS 3924.90, as "other household articles of plastics". rather than under HTS 3924.10, as "tableware and kitchenware of plastics".
CBP is proposing this change as a correction. Based on the General Rules of Interpretation (GRI's) and the Explanatory Notes (ENs) the placemats meet the terms of heading HTS 3924, as tableware, kitchenware, or other household articles of plastics. However, within HTS 3924, the plastic placemats are more specifically provided for under subheading 3924.90.10, as other than tableware and kitchenware: including table covers, mats, and like furnishings.
Therefore, CBP now proposes that by the application of GRI 1 and GRI 6, the subject plastic table placemats are classified in 3924.90.10, which provides for "Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies; and like furnishings" of plastic.
Proposed 3924.90.10, 3.3%; Current: 3924.10.40, 3.4%
December 10, 2009 CBP Bulletin (Vol. 43, No. 50) available at http://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/