The tariff classification of plastic coasters from China.

N015488 September 10, 2007 CLA-2-39:RR:N2:222 CATEGORY: Classification TARIFF NO. 3924.10.4000 Ms. Francine Ramsey Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic coasters from China. Dear Ms. Ramsey: In your letter dated August 2, 2007, you requested a tariff classification ruling. The submitted sample is identified as Set/6 Flip Flop Coasters, SKU #59720. They are made of polyvinyl acetate (PVAC). These flexible coasters are designed to stay securely in place while protecting furniture from watermarks and scratches that could be made by ice cold drinks or steaming cups of coffee, tea or hot chocolate. The coasters can be used on a coffee table, desktop, bookshelf, kitchen table or dining room table. These Flip Flop Coasters are designed in the shape of flip flop footwear, with representations of straps molded on the surface of each. Also molded on the surface of each coaster is a series of traction dots, in colors that contrast with the colors of the straps. Each packaging of coasters includes one each of the following colors: pink, blue, purple, orange, green and clear. Each coaster measures approximately 4-1/4 inches long by 3-1/2 inches wide by 1/8 inch high. The coasters can withstand temperatures up to 149 degrees fahrenheit. The applicable subheading for the plastic coasters will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division