NY 854389

Jul 19 1990


CLA-2-63:S:N:N3H:351 854389

Mrs. Nafees Akhtar
Ainy Inc.
146 Greenway Blvd.
Elmont, N.Y. 11003

RE: The tariff classification of cotton terry rags from Pakistan.

Dear Mrs. Akhtar:

In your letter dated June 29, 1990, you requested a tariff classification ruling.

You have submitted two samples of new rags. They are cotton terry towels, measuring approximately 18 by 16 inches, which have 4 inch deep V-shaped cuts and slight stains. In your letter, you stated that the towels were factory "B & C quality irregulars... rejected articles" that were intentionally mutilated or cut.

We believe that it is not economically feasible to repair these items, nor are they suitable for use as face or bath towels. There- fore, in their imported condition, we would consider the cut towels to be rags.

The articles in question, assumed to be sorted, will be classifi-able in subheading 6310.10.2010, Harmonized Tariff Schedule of the United States (HTS), under the provision for used or new rags...of textile materials, sorted, other, of cotton. Articles in this sub- heading will be duty-free. 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