CLA-2-56:OT:RR:NC:TA:350
Mr. Hoi Ling Chan
CHL Customs House Broker
9133 S. La Cienega Blvd.
Inglewood, CA 90301
RE: The tariff classification of a bamboo fiber towel, from China.
Dear Mr. Chan:
In your letter dated March 31, 2008, on behalf of Delano & Associates, Inc., you requested a tariff classification ruling.
The instant sample, which you describe as a towel, is rectangular and measures about 10" x 18" and is composed of 100% bamboo fibers. For the purposes of this ruling, we are assuming that what you call bamboo is actually an artificial fiber which is derived from bamboo. The material is of a nonwoven construction (staple fibers) and is designed to be made larger and more absorbent when water is added. This material is of general use for chores such as mopping and cleaning.
You suggest classification in tariff subheading 6302.93.2000 which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen...other: of man-made fibers, however, this is not correct as the towel is not considered to be made-up within the meaning of Section XI, note 7. The instant sample was informally weighed and was found to weigh approximately 58 grams per square meter.
The applicable subheading for the product will be 5603.92.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of other than filaments, … weighing more than 25 g/m² but not more than 70 g/m². The rate of duty will be Free.
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 http://www.usitc.gov/tata/hts/.
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 Deborah Walsh at 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division