The tariff classification of towel from China

N198402 January 18, 2012 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6307.10.1090 Ms. Alice Liu Atico International, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of towel from China Dear Ms. Liu: In your letter dated December 19, 2011 you requested a tariff classification ruling. The submitted sample, identified as Item Number A002AA01854, is referred to as an auto towel. The towel is made from 100 percent cotton terry fabric and will be imported as a rolled 8-pack. You state that the towel measures 14 x 17 inches however the instant sample measures approximately 14.5 x 17.5 inches (37 x 44.5 centimeters). The towel is hemmed on all four sides. As it does not fall within the bar mop size range it will be classified as an other cleaning cloth. The applicable subheading for the cloth will be 6307.10.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles: floorcloths, dishcloths, dusters and similar cleaning cloths: dustcloths, mop cloths and polishing cloths, of cotton... other. The duty rate will be 4.1 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, Thomas J. Russo Director National Commodity Specialist Division