The tariff classification of buffing towels from China

N364227August 14, 2026CLA-2-63:OT:RR:NC:N2:349
CATEGORY: Classification
TARIFF NO.: 6307.10.1090
Mr. Jerry RobbinsApplicator International, LLC7880 West Sacramento Hill Drive, 103Tucson, AZ 85743RE: The tariff classification of buffing towels from ChinaDear Mr. Robbins:In your letter dated
August 12, 2026
, you requested a tariff classification ruling for buffing towels.Photographs of the buffing towel were provided in lieu of a sample.You state Item 3452-00, Premium Buffing Towels, are polishing cloths made of a single layer of 100 percentcotton woven fabric. Each cloth measures 17 × 11 inches and has sewn edges. The cloths are intended foruse in the leather industry and may be packaged for retail sale or sold in bulk.The applicable subheading for Item 3452-00, Premium Buffing Towels, will be 6307.10.1090, HarmonizedTariff Schedule of the United States (HTSUS), which provides for “Other made-up articles, including dresspatterns: Floorcloths, dishcloths, dusters and similar cleaning cloths: Dustcloths, mop cloths and polishingcloths, of cotton: Other.” The general rate of duty will be 4.1 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 othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties 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 eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems 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 asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Kim Wachtel at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division