The tariff classification of a foam plastic sports towel from China

N284510 April 11, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Heather Laverty The Camelot Company 9865 W Leland Avenue Schiller Park, IL 60176 RE: The tariff classification of a foam plastic sports towel from China Dear Ms. Laverty: In your letter dated March 8, 2016, on behalf of Charles Amash Imports, Inc. d/b/a Grip on Tools you requested a tariff classification ruling. The submitted sample is identified as a Cooling Towel, Item 78209. This item is a rectangular towel with rounded corners that is made of yellow polyvinyl alcohol (PVAL) plastic foam material which completely covers a reinforcing mesh that is made of polyester monofilament that runs through the center of the entire length and width of the towel and is completely covered by the PVAL material on both sides. The towel is packaged in a plastic, cylindrical, lidded container. The following words are printed on the container: “Use to keep cool while playing sports, working out, running, hiking or camping. Evaporative cooling effect to help you feel cooler as the temperature rises. Simply wet the towel in cool/lukewarm water, wring out, shake, and begin to use. Towel will stay cooler than the air temperature for up to four hours. Machine washable and reusable. Dimensions: 30”L x 13.5” W.” You have suggested that this item is correctly classified in subheading 3924.90.5650 and we agree. The applicable subheading for Item 78209 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for household articles…of plastics: other: other…other. The rate of duty will be 3.4 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 https://hts.usitc.gov/current. 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division