CLA-2-63:OT:RR:NC:N3:349
Mr. Charles Spoto
Alba Wheels Up International, Inc.
1 East Lincoln Avenue
Valley Stream, New York 11580
RE: The tariff classification of toilet linen from China
Dear Mr. Spoto:
In your letter dated June 7, 2016 and received by this office on August 3, 2016, you requested a tariff classification ruling on behalf of your client, Baum Textile Mills. Your letter was accompanied by three samples. The samples were discarded after examination.
The Pocket Pro Easer, style ME42700, and Heart Eraser, style ME42701, are both facial pads. They are made from 100 percent polyester pile knit fabric. Style ME42700 is oval in shape and measures approximately 8½ x 4¼ inches. There is a slit opening on the front and the reverse sides creating a pocket used for the partial insertion of a hand. All of the edges and the edge along the slit openings are finished with a strip of knit fabric binding. Style ME42701 is a heart shaped pad that measures approximately 5 x 5 inches. The edges are finished with a strip of knit binding fabric.
The Glove Eraser, style ME42699, is constructed from the same fabric as the facial pads. The glove has separation of fingers and thumb with an opening at one end used for the insertion of a hand. The opening is finished with a strip of knit binding fabric. It measures 9 x 5 inches. The facial pads and glove are used with water to remove makeup from the face. All of the items are considered to be toilet linen.
The applicable subheading for the Pocket Pro Easer, style ME42700; Heart Eraser, style ME42701; and Glove Eraser, style ME42699 will be 6302.93.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other: Of man-made fibers: Pile or tufted construction.” The rate of duty will be 6.2 percent ad valorem.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division