N160616 N1 Ruling Active

The tariff classification of a compressed washcloth from China

Issued May 10, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6302.60.0030

Headings: 6302

Product description

The submitted sample, identified as “Licensed Magic Towel” item 9014624, is a compressed washcloth. The washcloth is made from 100 percent cotton woven terry fabric. Both sides have uncut loops. The edges are finished with an overcast stitch. The compressed washcloth measures 2 inches square. Uncompressed, the washcloth measures 12 inches square. The washcloth will be printed with either the SpongeBob Square Pants or Dora the Explorer characters.

CBP rationale

The applicable subheading for the compressed washcloth will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton… other.

Full text

N160616 May 10, 2011 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.60.0030 Ms. Lorianne Aldinger Rite-Aid Corporation 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of a compressed washcloth from China Dear Ms. Aldinger: In your letter dated April 8, 2011 you requested a classification ruling. The submitted sample, identified as “Licensed Magic Towel” item 9014624, is a compressed washcloth. The washcloth is made from 100 percent cotton woven terry fabric. Both sides have uncut loops. The edges are finished with an overcast stitch. The compressed washcloth measures 2 inches square. Uncompressed, the washcloth measures 12 inches square. The washcloth will be printed with either the SpongeBob Square Pants or Dora the Explorer characters. The applicable subheading for the compressed washcloth will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton… other. The duty rate will be 9.1 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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