The tariff classification of dish towels from China

N304279 June 4, 2019 CLA-2-48:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4818.90.0000 Ms. Krisanne Fischer C/O Bernadette Placido- mail code 232 Customs Compliance QVC, Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of dish towels from China Dear Ms. Fischer: In your letter, dated May 7, 2019, you requested a tariff classification ruling. A product description and sample dish towel were provided for review. The reusable, paper “Swedish Dish Towel” is formed from 70% wood pulp (cellulosic fibers) and 30% cotton fibers felted together. It is absorbent and has a slightly textured surface to aid in scrubbing. You state that it can be used for both scrubbing and drying dishes. The sample provided is printed with a design of playful cats. You propose classification in either subheading 4818.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), as household or sanitary goods of paper, or, alternatively, in 6302.90.0060, HTSUS, as kitchen linens (of textile). Chapter 48 of the HTSUS allows for the paper products therein to consist of both cellulosic fibers and textile fibers, as long as the cellulosic fibers predominate by weight, which in this case they do. Therefore, the applicable subheading for the paper dish towels will be 4818.90.0000, HTSUS, which provides for Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers: Other. The rate of duty will be free. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division