U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-13 · Updates real-time
The tariff classification of a PEVA tablecloth from China
N269195 October 9, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3920.10.0000 Tonja Davenport Dollar General Corp. 100 Mission Ridge Goodlessville, TN 37072 RE: The tariff classification of a PEVA tablecloth from China Dear Ms. Davenport: In your letter dated August 25, 2015, you requested a tariff classification ruling. Two samples were provided. The merchandise at issue is a tablecloth constructed of polyethylene vinyl acetate (PEVA) plastic, identified by SKU # 16479901. The tablecloth is a single rectangular plastic sheet with no hems or other stitching and measures 48 inches by 72 inches. The applicable subheading for the PEVA tablecloth will be 3920.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: Of polymers of ethylene. The rate of duty will be 4.2% 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division