The tariff classification of a swimmer’s towel from Taiwan.

NY F82685 March 1, 2000 CLA-2-39:RR:NC:SP:222 F82685 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Michelle Crebbin Jantzen, Inc. 410 NE 18th Avenue Portland, OR 97232 RE: The tariff classification of a swimmer’s towel from Taiwan. Dear Ms. Crebbin: In your letter dated February 2, 2000, you requested a classification ruling. The submitted samples are identified as style number 93860. They are swimmer’s towels made of artificial Chamois cloth. The towels have two outer shells that are made of polyvinyl alcohol (pva). The inner material is made of textile polyester webbing. The towel measures 12-1/2” by 17” and it will be packaged in a plastic container. The PVA which is in plastic form completely covers both sides of the polyester webbing. The towel has rounded edges. The sample is returned as you requested. The applicable subheading for the swimmer’s towel will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division