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 > 2008 NY Rulings > NY N023243 - NY N023394 > NY N023290

Previous Ruling Next Ruling
NY N023290

March 7, 2008



TARIFF NO.: 4601.29.9000

Mr. Bernard D. Liberati
Morris Friedman & Co.
P.O. Box 1550
1153 Marlkress Rd.
Cherry Hill, NJ 08003

RE: The tariff classification of table mats made of jute bark from the Philippines

Dear Mr. Liberati:

In your letter dated January 24, 2008, which was received in our office on February 14, 2008, you requested a tariff classification ruling. The ruling was requested on behalf of the importer, Keller Charles of Philadelphia.

Samples of two styles of table mats to be classified were submitted. The sample labeled VB-0235B is a rectangular placemat, measuring approximately 15-3/4” x 12”. It is composed of plaiting materials placed parallel and woven together with thread. The plaiting materials consist of a repeating pattern of five twisted jute bark strips, seven or eight thin bunches of grass stalks (similar to seagrass), one ¼” wide bamboo strip or two 1.5 mm diameter bamboo rods. Each end of the mat is finished with a 3/16” wide bamboo strip that is woven together with the rest of the plaiting materials. The jute bark and grass stalks comprise the majority of the table mat and impart the essential character.

The sample labeled 9523 is a rectangular placemat, measuring approximately 18” x 13”. It is composed of a repeating pattern of ten twisted jute bark strips and three 2 mm diameter bamboo rods. The jute bark strips, bamboo rods and a 9 mm wide bamboo strip at each end are woven together with thread. The essential character of this table mat is imparted by the jute bark.

The applicable subheading for the table mats described above will be 4601.29.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting and screens): Mats, matting and screens, of vegetable materials: Other (than of bamboo or rattan): Other (than woven or partly assembled): Other (than floor coverings). The duty rate will be 8 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/.

Articles classifiable under subheading 4601.29.9000, HTSUS, which are products of the Philippines may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: