U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6310.10.2010
$4.5M monthly imports
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Ruling Age
32 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-02 · Updates monthly
The tariff classification of new sorted cotton rags from Pakistan.
NY 887535 June 28, 1993 CLA-2-63:S:N:N6:351 887535 CATEGORY: Classification TARIFF NO.: 6310.10.2010 Mr. Michael J. Brown Houston Wiper and Mill Supply Co. P.O. Box 24962 Houston, TX 77229-4962 RE: The tariff classification of new sorted cotton rags from Pakistan. Dear Mr. Brown: In your letter dated June 18, 1993, you requested a classification ruling. You have submitted three samples of mutilated, new woven unbleached 100% cotton shop towels to be used as wiping rags. Each item is a completed shop towel measuring approximately 17 inches square. You claim the merchandise is designated by the mill as "grey rags" that has been found to contain imperfections. The imperfections include damaged threads, misweaves in the warp and stitching defects on the hems. In your letter, you state that the Pakistani mill has offered to mutilate the goods in such a fashion that they will not be saleable as new shop towels. New, slightly defective shop towels are torn or slashed at the factory on the corners in such a way as to remove a triangular piece from each towel's corner or create a 3 inch deep cut and damage the corner's hem. We believe that it is not possible or economically feasible to repair these items so that they can be sold as new shop towels. Since they are torn in their imported condition, we would consider them to be rags. The applicable subheading for the rags will be 6310.10.2010, Harmonized Tariff Schedule of the United States (HTS), under the provision for new or used rags , ..., of textile materials, sorted, other, of cotton. The merchandise will be free of duty. They also do not fall within any textile category designation and, therefore, will not be subject to quota or visa. Please note, following General Note 5, HTS, if some of the imported articles in any shipment are not mutilated so as to be beyond repair, the imported merchandise could be considered commingled and, therefore, the entire shipment may be classifiable as towels. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport