The tariff classification of a dog towel from El Salvador

N034168 August 12, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Jamie Castellanos Import Manager The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a dog towel from El Salvador Dear Mr. Castellanos: In your letter dated July 17, 2008, you requested a tariff classification ruling. The submitted sample is identified as a pet cleaning towel (SKU# 10048320,10048319). It is made of 100% terry cotton cloth with pockets on each end of the reverse side in which the user’s hands would be placed when wiping a wet pet. The towel measures approximately 10” x 30” and has a textile fabric hanging loop. The inside of the item features a silhouette of a dog and the words “soggy paws.” The applicable subheading for the dog towel 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