United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY I89957 - NY J80004 > NY I89960

Previous Ruling Next Ruling
NY I89960




January 27, 2003

CLA-2-39:RR:NC:SP:221 I89960

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.1050

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of tablecloths from China.

Dear Ms. Aldinger:

In your letter dated January 2, 2003, you requested a tariff classification ruling.

A sample (item #931268) was provided with your letter. The sample is a round tablecloth composed of polyvinyl chloride (PVC) plastic sheeting that is backed with a polyester needleloom felt material. The PVC accounts for 70 percent of the weight of the tablecloth. For tariff purposes, this PVC/polyester construction is considered a plastic material. The tablecloth has stitching around the border. Oblong or rectangular tablecloths composed of the same material will also be imported. Provided the oblong or rectangular tablecloths also have stitching at the borders, they are classified in the same provision shown below.

The applicable subheading for the tablecloths will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings... other. The rate of duty will be 3.3 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: