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NY 812992

August 9, 1995

CLA-2-46:S:N:N3:230 812992


TARIFF NO.: 4601.20.9000

Ms. Jean Aiello
Wilson UTC, Inc.
750 Walnut Avenue
Cranford, NJ 07016

RE: The tariff classification of a plaited abaca placemat from the Philippines.

Dear Ms. Aiello:

In your letter dated July 21, 1995, on behalf of Town & Country Linen Corp. (Lakewood, NJ), you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is an oval placemat measuring approximately 13" x 19". Although your letter refers to the item as a "straw placemat," you stated over the telephone that it is actually made of abaca fibers. Examination of the sample indicates that the mat is composed of unspun, untwisted bundles of abaca fibers which have been braided. The braids, in turn, have been coiled and held in place by fibers of the same kind.

The applicable subheading for the abaca placemat will be 4601.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) mats, matting and screens of vegetable plaiting materials. The rate of duty will be 8%. There are currently no quotas or visa requirements applicable to merchandise classified under this subheading.

The Generalized System of Preferences (GSP) expired at midnight, July 31, 1995. If the program is renewed by the Congress, articles classifiable under subheading 4601.20.9000, HTS, which are products of the Philippines will be entitled to duty free treatment under the GSP upon compliance with all applicable regulations.

The imported mats, or their immediate containers destined to reach the ultimate purchasers, will be required to be legibly marked, in a conspicuous place, with the country of origin.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

If you have any further questions regarding this matter, please contact National Import Specialist Paul Garretto, at (212) 466-5779.


Jean F. Maguire

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