The tariff classification of a plastic placemat from China

N258625 November 14, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Ms. Julie Breaux Hamco, Inc. P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of a plastic placemat from China Dear Ms. Breaux: In your letter dated October 20, 2014, you requested a tariff classification ruling. The submitted sample is identified as a Sili-Stick Table Topper. This item is made of blue silicone plastic material and measures approximately 11” x 15”. It is designed to be used on table surfaces as a reusable placemat that provides a clean surface on which a child can eat. As you requested, the sample will be returned to you. The applicable subheading for the Sili-Stick Table Topper will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other:…mats…and like furnishings…other. The rate of duty will be 3.3 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division