N109316 N1 Ruling Active

The tariff classification of a bath buffing cloth from Taiwan

Issued June 28, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6302.93.2000

Headings: 6302

Product description

You submitted a sample of a bath buffing cloth. The cloth is made from 100 percent nylon woven fabric. The rectangular cloth measures 36 x 12 inches. It is hemmed on two ends with raw edges along the length sides. You suggest classification of the cloth under subheading 6302.93.1000, HTSUS, as man-made fiber bath linen of pile construction. It is not a pile construction, the surface effect on the cloth is created by the weave, use of textured yarns and a crepe-like finishing process.

CBP rationale

The applicable subheading for the bath buffing cloth will be 6302.93.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: other.

Full text

N109316 June 28, 2010 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.93.2000 Mr. John G. Bonn J B Customs Brokers 5250 W. Century Blvd., Suite 605 Los Angeles, CA 90045 RE: The tariff classification of a bath buffing cloth from Taiwan Dear Mr. Bonn: In your letter dated June 3, 2010 you requested a classification ruling on behalf of DKP Designs. You submitted a sample of a bath buffing cloth. The cloth is made from 100 percent nylon woven fabric. The rectangular cloth measures 36 x 12 inches. It is hemmed on two ends with raw edges along the length sides. You suggest classification of the cloth under subheading 6302.93.1000, HTSUS, as man-made fiber bath linen of pile construction. It is not a pile construction, the surface effect on the cloth is created by the weave, use of textured yarns and a crepe-like finishing process. The applicable subheading for the bath buffing cloth will be 6302.93.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: other. The duty rate will be 9.9 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 John Hansen at (646) 733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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