The tariff classification of a foam plastic sports towel from Japan

N259724 December 19, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. John Edwards NCS Distribution dba CleanTools, Inc. 10 Plaza Drive Westmont, IL 60559 RE: The tariff classification of a foam plastic sports towel from Japan Dear Mr. Edwards: In your letter dated November 21, 2014, you requested a tariff classification ruling. The submitted sample is identified as a Plas Chamois. It is a rectangular towel with rounded corners that is made of polyvinyl alcohol (PVAL) plastic foam material that completely covers a reinforcing mesh that is made of polyester monofilament. This item will be imported in three sizes; 13” x 17”, 27” x 17” and 29” x 18”. Before packaging in a flat plastic bag, the towel is pre-moistened with water which makes it malleable and absorbent. After importation the towel, enclosed in the bag, is rolled up and inserted in a plastic cylindrical lidded container that is made in the United States and sold to customers in the United States, Canada and Mexico. The applicable subheading for the Plas Chamois 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/. You have also requested a determination under the North American Free Trade Agreement (NAFTA) based on the fact that the plastic cylindrical lidded container is manufactured in the United States, before selling to customers in Canada and Mexico. U. S. Customs and Border Protection (CBP) does not have the authority to issue a NAFTA determination on products that are imported into Canada or Mexico. We suggest that you obtain classification and NAFTA determinations from the Canadian Border Services Agency (CBSA) and the Mexican Secretariat of Finance and Public Credit (Spanish: Secretaria de Hacienda y Credito Publico, SHCP) respectively. Similar to CBP, the CBSA and the SHCP provide advance rulings on classification and Free Trade Agreements. Information concerning their programs may be found at http://www.cbsa.gc.ca and at http://www.shcp.gob.mx/Paginas/default.aspx respectively. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division