The tariff classification of a placemat from India

N196597 January 6, 2012 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.51.4000 Ms. Ruby Chan Williams-Sonoma, Inc. 151 Union Street San Francisco, CA 94111 RE: The tariff classification of a placemat from India Dear Ms. Chan: In your letter dated December 5, 2011 you requested a classification ruling. The submitted sample, referred to as sku# 6842512, is a placemat. It is made from 100 percent cotton woven yarn dyed fabric coated with polyvinyl chloride. All four sides are hemmed. The placemat measures 17 x 19 inches. The applicable subheading for the placemat will be 6302.51.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The rate of duty will be 6.3 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 John Hansen at 646-733-3043. Sincerely, Thomas J. Russo Director National Commodity Specialist Division