The tariff classification of the Polo Sport micro towel from China.
Issued October 10, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
The towel is manufactured from a substrate of textile fabric completely embedded in cellular polyvinyl alcohol (PVA) plastic. This construction is classified as a plastics material. The towel, which has rounded corners, measures approximately 12 inches by 16 ¼ inches. The towel will be imported and sold at retail in a tubular plastic container. The container is classified with the towel.
CBP rationale
The applicable subheading for the Polo Sport micro towel will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics, other, other.
Full text
NY I86689 October 10, 2002 CLA-2-39:RR:NC:SP:221 I86689 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. William Ortiz S.J. Stile Associates Ltd. 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of the Polo Sport micro towel from China. Dear Mr. Ortiz: In your letter dated September 20, 2002, on behalf of Wathne Ltd., you requested a tariff classification ruling. A sample was provided with your letter. The towel is manufactured from a substrate of textile fabric completely embedded in cellular polyvinyl alcohol (PVA) plastic. This construction is classified as a plastics material. The towel, which has rounded corners, measures approximately 12 inches by 16 ¼ inches. The towel will be imported and sold at retail in a tubular plastic container. The container is classified with the towel. The applicable subheading for the Polo Sport micro towel will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics, other, other. The rate of duty will be 3.4 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, National Commodity Specialist Division
More rulings on the same tariff codes
Tariff classification of flocked foam plastic blanket
The tariff classification of a scrapbook, a photo album, a note pad and a tote bag from China
The tariff classification of a plastic mirror kit from China.
The tariff classification of a plastic planter from China.
The tariff classification of photo albums from China
The tariff classification of plastic bedpans from China
The tariff classification of a Skrek® Toy Fishing Bobber and Utility Box from China
The tariff classification of foam plastic memo boards and foam plastic craft shapes from China.
The tariff classification of a drying cloth from China
The tariff classification of a plastic tubular pillow bag from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →