The tariff classification of a placemat from the Philippines

N046456 December 11, 2008 CLA-2-56:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5609.00.2000 Ms. Swapna Venkateswaran Williams-Sonoma, Inc. 151 Union Street Ice House 1 – 7th Floor San Francisco, CA 94111 RE: The tariff classification of a placemat from the Philippines Dear Ms. Venkateswaran: In your letter dated Dec. 2, 2008, you requested a tariff classification ruling. The sample which you submitted, although damaged in our examination, is being returned as requested. You submitted a placemat identified as Border Natural Fiber placemat: Pottery Barn SKU 8516155. It measures 15” square, with rounded corners. It is constructed of four concentric rings; you describe them as follows: the center square, 3” x 3”, is constructed of abaca lupiz and is 10% of the mat; the second ring is constructed of abaca bacbac and is 20% of the mat; the third ring (30%) is of abaca twine; and the outer ring (40%) is of twisted seagrass. Each of the rings is 2” in width. The seagrass has an outer edging of twine that also creates the frame through which the twines are interlaced. You state that only the third ring is composed of abaca in textile form, but the abaca in each section is twisted into twine and for tariff purposes each is considered a textile material. The seagrass is not; it is considered plaiting material. The essential character of the placemat is imparted by the textile and it is considered a textile article for classification purposes. You state that the two innermost rings are woven. However this is not considered a woven fabric according to the terms of the Explanatory Notes to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), at (C), Woven Fabrics, which requires that such fabrics be made on a warp and weft loom. The applicable subheading for the placemat will be 5609.00.2000, HTSUS, which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included, of vegetable fibers, except cotton. The rate of duty will be Free. You suggest that either heading 6302, HTSUS, which covers table linens of textile fabric, or heading 4601, HTSUS, which covers mats of vegetable materials, is the correct classification. However, heading 6302 covers only articles made up of textile fabrics, and the placemat is not, as we have explained above. Since the essential character of the placemat is imparted by the textile twines, as stated above, heading 4601 would also not apply. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division