N034868 N0 Ruling Active

The tariff classification of a plastic sports towel from China

Issued September 4, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5600

Headings: 3924

Product description

The submitted sample is identified as a Speedo brand Sports Towel, Style No. 753528. It is made of layers of polyvinyl alcohol (PVAL) plastic material. There is a reinforcing mesh in the center of the towel that is completely covered by the PVAL material on both sides. When dry, this towel is hard and stiff. However, when the towel is placed in water, it becomes malleable and absorbent. It measures approximately 12.4 inches by 16.5 inches. Although marketed as a swimmer’s towel, it is of a class or kind of merchandise that is principally used in and around the home, for general purpose cleaning and drying. As you requested, the sample will be returned to you.

Full text

N034868 September 4, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Heather C. Litman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 707 Wilshire Blvd Suite 4150 Los Angeles, CA 90017 RE: The tariff classification of a plastic sports towel from China Dear Ms. Litman: In your letter dated August 1, 2008, on behalf of Warnaco, Inc., you requested a tariff classification ruling. The submitted sample is identified as a Speedo brand Sports Towel, Style No. 753528. It is made of layers of polyvinyl alcohol (PVAL) plastic material. There is a reinforcing mesh in the center of the towel that is completely covered by the PVAL material on both sides. When dry, this towel is hard and stiff. However, when the towel is placed in water, it becomes malleable and absorbent. It measures approximately 12.4 inches by 16.5 inches. Although marketed as a swimmer’s towel, it is of a class or kind of merchandise that is principally used in and around the home, for general purpose cleaning and drying. As you requested, the sample will be returned to you. The applicable subheading for Style No. 753528 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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