The tariff classification of a polyester/polyamide blend microfiber kitchen cloth from the Netherlands.

NY M84048 July 5, 2006 CLA-2-60:RR:NC:TA:352 M84048 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Ms. Pilar Dorfman E. Besler & Company 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of a polyester/polyamide blend microfiber kitchen cloth from the Netherlands. Dear Ms. Dorfman: In your letter dated May 19, 2006, on behalf of your client Tiger Accessory Group, you requested a tariff classification ruling. The portion of the submitted sample not consumed in analysis is being returned as requested. The submitted sample, designated as a “Kitchen Microfibre Cloth”, is a warp knit fabric of looped pile construction that has been cut to a rectangle measuring 38 centimeters by 32 centimeters. It is composed of approximately 75% polyester and 25% polyamide. The pile yarns are a blend of polyester and polyamide. Both sides of the cloth have been coated with an application of polyurethane plastic however the plastic does not completely cover the textile yarns. The plastic coating represents approximately 16.1% of the total weight of the product. Literature that accompanied your request indicates that this product will be used as a kitchen cleaning cloth. Note 1 to chapter 60 states in part: This chapter does not cover: Knitted or crocheted fabric, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001. Since this product is a knit pile fabric, Note 1(c) to chapter 60 specifically includes it within the scope of heading 6001, HTS. The applicable subheading for the “Kitchen Microfibre Cloth” will be 6001.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pile fabrics, including “long pile” and terry fabrics, knitted or crocheted, looped pile fabrics, of man-made fibers. The rate of duty will be 17.2 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Alan Tytelman at 646-733-3045. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division