The tariff classification of a component for a kitchen tie-towel from China.

NY G84820 December 12, 2000 CLA-2-63:RR:NC:TA:351 G84820 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Mike Choi MKC Customs Brokers Int’l, Inc. P.O. Box 91042 Los Angeles, CA 90009-1042 RE: The tariff classification of a component for a kitchen tie-towel from China. Dear Mr. Choi: In your letter dated November 21, 2000, on behalf of Cecil Saydah Co., Los Angeles, California, you requested a tariff classification ruling. The sample submitted is a component for a kitchen tie-towel. It is made of two textile fabric panels. The exterior panel is made of 100 percent cotton woven fabric and the interior panel is constructed of nonwoven fabric. Between the two panels is polyester fiber filling. The two panels are cut and sewn into a bell shape. It is sewn closed on three sides. The fourth side is left open for the attachment of a kitchen towel after importation into the United States. There are horizontal and vertical top stitchings throughout the article creating a checkerboard pattern. Sewn onto two sides is a woven binder with extended end for hanging the article. The applicable subheading for the component for a kitchen tie-towel will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division