CLA-2-63:RR:NC:TP:349 A86636
Mr. Mick W. Blakely
Border Brokerage Company
P.O. Box 3549
Blaine, WA 98231
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of a Towel Buddy from
Canada; Article 509
Dear Mr. Blakely:
In your letter dated August 9, 1996 you requested on behalf
of Golf Buddy Enterprises Canada Inc. a ruling on the status of a
Towel Buddy from Canada under the NAFTA.
The submitted sample, referred to as the "Towel Buddy",
consists of a terry towel and a cover. The 86 percent cotton 14
percent polyester golf towel measures approximately 15 x 16.5
inches. It is folded in thirds and held together with a grommet
which goes through all three layers. The cover is made from a
100 percent nylon woven fabric and measures approximately 8.5 x
19 inches. The towel is attached to the water resistant cover by
means of a braided cord. The cord loops through the grommet on
the towel, extends through the cover and is fastened with a cord
lock. The words "Towel Buddy" and "Gotta Have Them" plus the
depiction of two golf balls are printed on the cover. A textile
loop and plastic clip are at the top of the cover.
The towel is made in the United States from domestic yarn.
The nylon cover, clips, grommets and cord are made in Canada.
The Towel Buddy is used to clean and dry golf balls and clubs
when one is playing golf. You have requested classification for
the entire article and for the cover alone.
The applicable tariff provision for the Towel Buddy towel
and cover will be 6307.90.8940, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for other made
up articles, including dress patterns: other: other: surgical
towels; cotton towels of pile or tufted construction; pillow
shells, of cotton; shells for quilts, eiderdowns, comforters and
similar articles of cotton... cotton towels of pile or tufted
construction. The general rate of duty will be 7 percent ad
valorem.
The applicable tariff provision for the Towel Buddy cover
alone will be 6307.90.9989, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for other made
up articles, including dress patterns: other: other: other. The
general rate of duty will be 7 percent ad valorem.
The Towel Buddy towel and cover or the Towel Buddy cover
alone, being wholly obtained or produced entirely in the
territory of Canada and the United States or only in the
territory of Canada, will meet the requirements of HTSUSA General
Note 12(b)(i), and will therefore be entitled to a 1.4 percent
rate of duty under the NAFTA upon compliance with all applicable
laws, regulations, and agreements.
This ruling is being issued under the provisions of Part 181
of the Customs Regulations (19 C.F.R. 181). This ruling letter
is binding only as to the party to whom it is issued and may be
relied on only by that party.
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 John
Hansen at 212-466-5854.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division