CLA-2-52:S:N:N6:352 811704

Mr. Les Etters
Etters International
2077 Airport Drive
Green Bay, WI 54313

RE: The tariff classification of woven cotton cloths from Germany.

Dear Mr. Etters:

In your letter dated June 9, 1995, you requested a tariff classification ruling.

You have submitted two samples of woven fabric. The first sample is identified as cooldent cloth. It is composed of 100 percent bleached cotton. This plain woven fabric contains 13 single yarns per centimeter in the warp and 16 single yarns per centimeter in the filling. This textile product is napped on both sides and weighs 130 grams per square meter. The cooldent cloth will be imported cut into a rectangular shape and measures approximately 190x200 millimeters (mm). It has been saturated with herbal extracts, emulsifier, herbal oil mint, menthol, camphor, a combination of preserving additives and demineralized water. It will be packaged in aluminum foil pouches. Your correspondence indicates that this product will be cooled in the freezer and then used as a miniature ice pack.

The second sample is identified as muscle power cloth. This plain woven product is composed of 100 percent bleached cotton. It contains 13 single yarns per centimeter in the warp and 16 single yarns per centimeter in the filling. The fabric is napped on both sides and weighs 130 grams per square meter. The average yarn number has been calculated to be 22 in the metric system. The muscle power cloth is saturated with liquid that contains camphor, menthol, allantoin, pine essential oil and demineralized water. This product will be imported cut into a rectangular shape and measures approximately 190x200 millimeters (mm) and is packaged in aluminum foil pouches. This product will be used as a wipe to refresh and cleanse the user after exercise.

The applicable subheading for the first sample, identified as cooldent cloth will be 3005.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale or for medical, surgical, dental or veterinary purposes: other, coated or impregnated with pharmaceutical substances. The rate of duty will be free.

The applicable subheading for the second sample, identified as muscle power cloth, will be 5208.22.4090, HTS, which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 grams per square meter, bleached, plain weave, weighing more than 100 grams per square meter, of number 42 or lower number, cheesecloth. The rate of duty will be 8.4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport