CBP Ruling N235251 — The tariff classification of a foam plastic sports towel from China

Tariff classification

Headings: 3924

Product description

The submitted sample is identified as a towel, item number 912594. This item measures 32½” by 12½” with rounded corners and is blue in color. It is made of polyvinyl alcohol (PVAL) plastic foam material. There is a reinforcing mesh of monofilament that is made of polyester, runs through the center of the entire length and width of the towel and is completely covered by the PVAL material on both sides. The words “O2 Cool” are embossed repeatedly over the front surface of the towel. The towel is packed in a plastic cylindrical lidded container. The towel is pre-moistened with water before packed, which makes it malleable and absorbent. If left out of the container for several hours, it will become dry, hard and stiff. However, when the towel is placed in water, it becomes malleable and absorbent once again. Stated on the label that is attached to the container are the words “O2Cool”, “cool by design”, “Arcticloth”, “Cooling Towel”, “Icy Cold – Really Works”, “Keeps Cool for Hours”, “Reusable Year After Year” and “One side absorbs sweat, the other side cools.” This item is designed for cooling the body and is of the class or kind of merchandise that is principally used in and around the home. As you requested, the sample will be returned to you.

Full text

N235251 November 26, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Heather Creegan Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a foam plastic sports towel from China Dear Ms. Creegan: In your letter dated October 24, 2012, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The submitted sample is identified as a towel, item number 912594. This item measures 32½” by 12½” with rounded corners and is blue in color. It is made of polyvinyl alcohol (PVAL) plastic foam material. There is a reinforcing mesh of monofilament that is made of polyester, runs through the center of the entire length and width of the towel and is completely covered by the PVAL material on both sides. The words “O2 Cool” are embossed repeatedly over the front surface of the towel. The towel is packed in a plastic cylindrical lidded container. The towel is pre-moistened with water before packed, which makes it malleable and absorbent. If left out of the container for several hours, it will become dry, hard and stiff. However, when the towel is placed in water, it becomes malleable and absorbent once again. Stated on the label that is attached to the container are the words “O2Cool”, “cool by design”, “Arcticloth”, “Cooling Towel”, “Icy Cold – Really Works”, “Keeps Cool for Hours”, “Reusable Year After Year” and “One side absorbs sweat, the other side cools.” This item is designed for cooling the body and is of the class or kind of merchandise that is principally used in and around the home. As you requested, the sample will be returned to you. The applicable subheading for item number 912594 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: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, Thomas J. Russo Director National Commodity Specialist Division

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