The tariff classification of the “towel hound” from China

N228380 August 29, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Catherine Spiotta Alba Wheels Up International, Inc. 150-30 132nd Avenue, Suite 208 Jamaica, NY 11434 RE: The tariff classification of the “towel hound” from China Dear Ms. Spiotta: In your letter dated July 26, 2012, on behalf of InnerWorkings, Chicago, you requested a tariff classification ruling. A sample was provided with your letter. The towel hound is a soft plastic flexible circular disc with an X shaped double slit cut into the center for holding a towel. The disc has a carabiner clip at the top which can be used to secure the product to a backpack, golf bag, belt loop or other location for convenient access to a towel, e.g., during sports or exercise. As you requested, the sample will be returned. The applicable subheading for the towel hound will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division