The tariff classification of "Clean & Easy Hand Mitt" from China

N020191 November 30, 2007 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Una Gauthier Barthco International One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of “Clean & Easy Hand Mitt” from China Dear Ms. Gauthier: In your letter dated Nov. 14, 2007, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. You submitted a retail package of “Mess-Free Applicators” (item #430203), which fit over the hand, and a package of applicators that fit over the fingers only (item #430204). The applicators are composed of a non-woven textile backed with low-density polyethylene sheeting; this construction is considered a textile fabric for tariff purposes. The back of the applicator is LDPE plastic sheeting. The front and back panels are heat-sealed together at the edges. The user inserts a hand into the applicator (or two fingers into the smaller applicator) and places the desired substance on the non-woven face to apply to the skin. The applicator is disposed of after use. The applicable subheading for the non-woven applicators will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division