The tariff classification of a dog towel with mitts from China

N280309 November 8, 2016 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Edith Tolchin EGT Global Trading P.O. Box 5660 Hillsborough, NJ 08844 RE: The tariff classification of a dog towel with mitts from China Dear Ms. Tolchin: In your letter dated August 23, 2016, you requested a tariff classification ruling on behalf of your client, Puplight/CPA Systems, Incorporated. Samples were submitted and will be returned as requested. You submitted a sample of a household item you call the Wet Eraser. The wet eraser is a pet drying towel with two mitts constructed from a microfiber knit pile textile fabric and lined with a polar fleece knit fabric. The pet towel has snaps along the thumb side and the towel has snaps on all four sides. The product can be used three ways, as a shammy with the mitts attached to the towel and separately as a towel or mitts. The product comes in two sizes, small or large. The applicable subheading for the Wet Eraser 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 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division