The tariff classification of a vinyl placemat from China.

NY H83416 August 6, 2001 CLA-2-39:RR:NC:SP:222 H83416 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Mr. Floyd Sirico Rogers & Brown CHB, Inc. P. O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of a vinyl placemat from China. Dear Mr. Sirico: In your letter dated July 6, 2001, on behalf of your client Franco Manufacturing Co., Inc., you requested a tariff classification ruling. The submitted sample is a vinyl placemat. It is constructed with a vinyl top, a foam back and textile in the middle. The placemat measures approximately 14 inches wide by 20 inches long. It has scalloped edges. The principal use of the placemat will be to decorate place settings. The applicable subheading for the vinyl placemat, will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: Other:…napkins, table covers, mats…and like furnishings, other. The rate of duty will be 3.3 percent ad valorem. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division