The tariff classification of a kitchen towel, dish cloth set and drying mat from China

N363378
July 28, 2026
CLA-2-63:OT:RR:NC:N3:349
CATEGORY: Classification
TARIFF NO.: 6302.93.2000; 6307.10.2028; 6304.93.0000
Mr. Scotty Silver Chesttext 2233 Seminole Rd., Unit #1 Atlantic Beach, FL 32233 RE: The tariff classification of a kitchen towel, dish cloth set and drying mat from China Dear Mr. Silver: In your letter dated July 16, 2026, you requested a tariff classification ruling on behalf of your client, KayDee Designs Inc. Samples of three coordinating items were provided with your request. The samples will be discarded by this office. Item #R8630, described as the “Washed Ashore Towel,” is a kitchen towel composed of 84 percent recycled polyester and 16 percent polyamide flat woven fabric. The white fabric is printed on one side with a sea ecology motif in seafoam green. The back of the towel is printed in a repeating abstract pattern in seafoam green. The towel is finished with serged edges and measures 18 x 30 inches. Item #R8631, described as the “Washed Ashore Dishcloth Set,” is a set of three identical dishcloths composed of the same fabric as the “Washed Ashore Towel,” Item #R8630 and the “Washed Ashore Drying Mat,” Item #R8632. The dishcloths are finished with serged edges and measure 12 × 12 inches. Item #R8632, described as the “Washed Ashore Drying Mat,” is a padded mat with an outer surface of the same fabric as Item #R8630 and Item #R8631. The fabric is laminated to each side of a layer of polyurethane foam. The mat has rounded edges, is finished with serged edges and measures 15 × 20 inches. The absorbent mat is used for air drying dishes and stemware and/or for protecting countertops from scratches and scuffs. The applicable subheading for Item #R8630, described as the “Washed Ashore Towel,” will be 6302.93.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other: Of man-made fibers: Other.” The general rate of duty will be 9.9 percent ad valorem.

The applicable subheading for Item #R8631, described as the “Washed Ashore Dishcloth Set,” will be 6307.10.2028, HTSUS, which provides for “Other made up articles, including dress patterns: Floorcloths, dishcloths, dusters and similar cleaning cloths: Other: Dishcloths: Other.” The general rate of duty will be 5.3 percent ad valorem. The applicable subheading for Item #R8632, described as the “Washed Ashore Drying Mat,” will be 6304.93.0000, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” The general rate of duty will be 9.3 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division