The tariff classification of a towel, plastic case, split steel wire ring and bottle opener from China

N072724 September 15, 2009 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.93.1000; 3926.90.9980; 8205.51.3030; 7326.20.0070 Ms. Nilda P de Manso Rene Ortiz Villafane, Inc. P.O. Box 9022562 San Juan, P.R. 00902-2562 RE: The tariff classification of a towel, plastic case, split steel wire ring and bottle opener from China Dear Ms. P de Manso: In your letter dated August 11, 2009 you requested a classification ruling on behalf of Sunragz Inc.. The submitted sample is a towel, plastic case, split steel wire ring and bottle opener. The towel is made from 85 percent polyester and 15 percent polyamide knit terry fabric. All four edges are finished with an overlock stitch. The towel measures 12 x 32 inches. One corner of the towel features a hangtag. A “Sunragz” label is affixed to the body of the towel. The two piece case is made from molded plastic. One end of the case features a textile carry handle. The case is not shaped or fitted for the contents. The bottle opener is attached to the textile rope by means of a steel spilt wire ring. As these items are not composite goods and are not put up together to meet a particular need or carry out a specific activity, they will be classified separately. The applicable subheading for the towel will be 6302.93.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: pile or tufted construction. The rate of duty will be 6.2 percent ad valorem. The applicable subheading for the plastic case will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the bottle opener if made of iron or steel will be 8205.51.3030, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements. The rate of duty will be 3.7% ad valorem. The applicable subheading for the steel split wire ring will be 7326.20.0070, HTSUS, which provides for other articles of iron or steel, other articles of iron or steel wire, other. The rate of duty will be 3.9 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division