CLA-2-39:S:N:N:350 852973
Ms. Ann Williams
A.N. Deringer, Inc
30 West Service Road
Champlain, N.Y. 12919-9703
RE: The tariff classification of four chamois cloths and a
sponge covered with the same type of cloth made in Holland
(packaged in Canada).
Dear Ms. Williams:
In your letter dated May 24, 1990, on behalf of Solution 22
International, you requested a tariff classification ruling.
Five samples were submitted. Four of them are chamois
wiping cloths made from 100 percent cotton woven substrates
(likely bushed) that have been impregnated on both sides with a
polyurethane plastics material. The fibers of the substrate are
not visible. The last item is a small sponge formed by
enveloping a rectangular foam rubber insert with this same
chamois material. We note that the fabric portion of the sponge
contains some perforations as does one of the wiping cloths.
The applicable subheading for four wiping cloths will be
3921.90.1910, Harmonized Tariff Schedule of the United States
(HTS), which provides for other plates, sheets, film, foil and
strip, of plastics, combined with textile materials and weighing
not more than 1.492 kg/m2. The rate of duty will be 5.3 percent
ad valorem.
The applicable subheading for chamois sponge will be
3924.90.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for tableware, kitchenware, other household
articles...of plastics: Other: other. The rate of duty will be
3.4 percent ad valorem.
We note that while the five items are manufactured in
Holland and packaged in Canada, the country of origin remains
Holland. Further, while the retail sales packages are marked
only with the legend Packaged in Canada, they should also be
marked to show Holland as the country of origin.
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