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The tariff classification of a drying cloth from China
Issued January 9, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N004455 (January 9, 2007)
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
The cloth is rectangular, measures approximately 24 inches by 16½ inches, and has rounded corners. Although this particular cloth will be marketed for automotive use, it is of a class or kind of general purpose cleaning and drying cloth principally used in and around the home. The sample is being returned as you requested.
CBP rationale
The applicable subheading for the PVA drying cloth will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other.
Full text
N004455 January 9, 2007 CLA-2-39:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Patty Messenger Western Overseas Corp. 4111-K Rose Lake Drive Charlotte, NC 28217 RE: The tariff classification of a drying cloth from China Dear Ms. Messenger: In your letter dated December 12, 2006, on behalf of Carrand Companies Inc., you requested a tariff classification ruling. The sample submitted with your letter is a highly absorbent drying towel made of cellular polyvinyl alcohol (PVA) with a substrate of woven fabric completely embedded in the PVA material. The cloth is rectangular, measures approximately 24 inches by 16½ inches, and has rounded corners. Although this particular cloth will be marketed for automotive use, it is of a class or kind of general purpose cleaning and drying cloth principally used in and around the home. The sample is being returned as you requested. The applicable subheading for the PVA drying cloth will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 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/. 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
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