The tariff classification of a towel from China

N138035 January 6, 2011 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6307.90.8940 Mr. William Ng Sunnywood, Inc. 2503 Spring Ridge Drive Unit H Spring Grove, IL 60081 RE: The tariff classification of a towel from China Dear Mr. Ng: In your letter dated December 7, 2010 you requested a classification ruling. The instant sample is a prototype of a rally towel. The towel is made from 100 percent cotton terry towel fabric. One side has cut loops while the reverse has uncut loops. All of the edges are hemmed. Sewn into one corner of the towel is a plastic clicker sound maker. The face of the towel is printed with a sports team logo and advertising. The towel measures approximately 15 x 17 inches. You state that the towel will be used during sports events. The applicable subheading for the towel will be 6307.90.8940, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for other made up articles, including dress patterns: other: other: cotton towels of pile or tufted construction. The rate of duty will be 7 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