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867494 86 Ruling Active

The tariff classification of a polishing cloth for use as apart in a either a Golf Shoe Cleaning Kit or Golf Club Care Kit,from Taiwan.

Issued October 7, 1991 by U.S. Customs and Border Protection.

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86 867494 (October 7, 1991)

Tariff classification

HTS codes: 5603.00.9090

Headings: 5603

Product description

The tariff classification of a polishing cloth for use as apart in a either a Golf Shoe Cleaning Kit or Golf Club Care Kit,from Taiwan.

CBP rationale

The applicable subheading for the cloth will be 5603.00.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of staple fibers.

Full text

NY 867494 October 7, 1991 CLA-2-56:S:N:N3H:350 867494 CATEGORY: Classification TARIFF NO.: 5603.00.9090 Ms. Betsy Hsiao Green Eagle 6520 Edenvale Blvd., Suite 250 Minneapolis, MN 55346 RE: The tariff classification of a polishing cloth for use as a part in a either a Golf Shoe Cleaning Kit or Golf Club Care Kit, from Taiwan. Dear Ms. Hsiao: In your letter dated September 13, 1991, which was received by this office October 2, 1991, you requested a tariff classification ruling. The instant sample consists of a polishing cloth measuring 12"x12" which is composed of 50% polyester and 50% rayon, by weight. It is of spunlace construction and you indicate that this cloth will become an integral part of either a Golf Shoe Cleaning Kit or Golf Club Care Kit after its importation into the United States. The applicable subheading for the cloth will be 5603.00.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of staple fibers. The rate of duty will be 12.5 percent ad valorem. This merchandise falls within textile category designation 223. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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. Sincerely, Jean F. Maguire Area Director New York Seaport

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