February 3, 2010 CBP Bulletin Notice on Classification of Plastic Placemats
In the February 3, 2010 issue of the U.S. Customs and Border Protection Bulletin and Decisions (Vol. 44, No. 6), CBP published a notice revoking a ruling and treatment as follows:
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Revocation of ruling; revocation of treatment. CBP is revoking one ruling concerning the tariff classification of plastic tablemats; in addition, this notice covers any rulings on this merchandise which may exist but have not been specifically identified. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after April 5, 2010.
Plastic Table Placemats. 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 placemats are identified as Places People! Placemats, style68325. The front is coated 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 issuing HQ H071105 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 makes 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. Within the HTS heading 3924, the plastic placemats are more specifically provided for under subheading 3924.90.10, as household articles other than tableware and kitchenware.
Therefore, CBP determines that pursuant to GRI 1 and GRI 6, the subject plastic table placemats are classified in 3924.90.10, which provides for "Household articles other than tableware and kitchenware: ..."Curtains and drapes, including panels and valances, napkins, table covers, mats, scarves, runners, doiliesand like furnishings"
New: 3924.90.10, 3.3 percent; Previous: 3924.10.40 3.4 percent
(See ITT's Online Archives or 12/15/09 news, 09121545, for BP summary of proposed HQ H071105.)
February 3, 2010 CBP Bulletin (Vol. 44, No. 6) available at http://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2010/