The tariff classification of a pawcloth from China

NY K84599 April 1, 2004 CLA-2-63:RR:NC:N3:351 K84599 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mary Lou Francis Customs Compliance Coordinator IKEA 496 West Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a pawcloth from China Dear Ms. Francis: In your letter dated March 24, 2004, you requested a tariff classification ruling. The submitted sample, identified as a PALS pawcloth article 20066368, is a 14” x 14” cloth constructed of 100 percent cotton woven terry pile jacquard fabric. There is an edging that is sewn around the entire cloth and a hanging loop on one corner. You indicate that the item will be sold as a pet product to wipe a pet’s muddy paws. The applicable subheading for the pawcloth will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division