The tariff classification of tablecloths from China.

NY I89960 January 27, 2003 CLA-2-39:RR:NC:SP:221 I89960 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of tablecloths from China. Dear Ms. Aldinger: In your letter dated January 2, 2003, you requested a tariff classification ruling. A sample (item #931268) was provided with your letter. The sample is a round tablecloth composed of polyvinyl chloride (PVC) plastic sheeting that is backed with a polyester needleloom felt material. The PVC accounts for 70 percent of the weight of the tablecloth. For tariff purposes, this PVC/polyester construction is considered a plastic material. The tablecloth has stitching around the border. Oblong or rectangular tablecloths composed of the same material will also be imported. Provided the oblong or rectangular tablecloths also have stitching at the borders, they are classified in the same provision shown below. The applicable subheading for the tablecloths will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and 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. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division