The tariff classification of a pet mitt from China

N003435 November 22, 2006 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Maureen McInerney Liberty International, Inc. 470 Main Street Pawtucket, RI 02860 RE: The tariff classification of a pet mitt from China Dear Ms. MCInerney: In your letter dated October 6, 2006, you requested a tariff classification ruling on behalf of your client, Rola, of Providence, Rhode Island. The submitted sample is identified as a “Pet ‘N’ Dry Mitt.” The unlined mitten measures approximately 11” x 9”. The wrist portion is fitted and the mitt features a hanging loop. It is constructed of terrycloth fabric that you state is a microfiber of 70% polyester and 30% polyamide. While you have not explained how it is used, we assume it is for cleaning and drying a dirty, wet pet. The applicable subheading for the Pet “N” Mitt will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division