RE: The tariff classification of a tack cloth from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364095 August 27, 2026 CLA-2-52:OT:RR:NC:N2:352 CATEGORY: Classification TARIFF NO.: 5208.21.4090 Carla Boyland Autozone Parts, Inc. 123 S Front Street Dept 9999 Global Logistics Memphis, TN 38103 RE: The tariff classification of a tack cloth from China Dear Ms. Boyland: In your letter dated August 6, 2026, you requested a tariff classification ruling for two fabrics, a tack cloth and a fiberglass cloth. Samples of each and photographs were submitted along with your request. The samples will be retained for training purposes. This ruling will address the tack cloth, while the fiberglass cloth will be issued under ruling number N364612. According to the information provided, the “Tack Cloth” identified as SKU #1670123, is a lightweight, bleached woven fabric composed wholly of single ply cotton yarns. The cloth weighs 40 grams per square meter, and it is impregnated with a sticky alkyd resin that is not visible to the naked eye. Additionally, based on microscopic analysis of the fabric, it contains 10 warp ends per centimeter and 7 filling picks per centimeter, with a total count of 17 threads. The average yarn number (AYN) has been calculated to be 43 in the metric system. (Please note that, according to Additional U.S. Note 3 to Chapter 52, “fractions in the resulting ‘number’ shall be disregarded.”). You state that the “Tack Cloth” will measure approximately 18 x 36 inches in size and will be used to trap and remove loose particles of dust, dirt and lint from surfaces during painting and woodworking operations. For woven fabrics of Chapter 52, the term cheesecloth is defined in the Harmonized Tariff Schedule of the United States (HTSUS) under Statistical Note 1(c): The term "cheesecloth" means plain weave fabrics, weighing not more than 200 grams per square meter, containing not more than 33 warp ends and filling picks per square centimeter, whether or not napped.
The applicable subheading for SKU #1670123, identified as a “Tack Cloth” will be 5208.21.4090, HTSUS, which provides for Woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2: Bleached: Plain weave, weighing not more than 100 g/m2: Of numbers 43 to 68: Cheesecloth. The general rate of duty will be 10.2 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 Nicole Rosso at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division