The tariff classification of burping cloths from China.

N259846 December 15, 2014 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Debbie Mayard Hamco IncorporatedP.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of burping cloths from China. Dear Ms. Mayard: In your letter dated December 2, 2014, you requested a tariff classification ruling. You submitted a sample of a 100% cotton woven fabric burping cloth constructed of several layers sewn together measuring 19-1/2” x14”. The edges are finished with an overlock stitch. You state that the cloths will be marketed primarily as a burping cloth but that they can also be used to diaper a baby. You state, “The burp cloth is designed to protect the baby and the caregiver of baby drool or vomiting.” We believe that the primary use is as a burping cloth and the use as a diaper is of secondary importance to the user. The applicable subheading for the burping cloths will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/. The sample will be returned. 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 Mitchel Bayer at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division