CLA-2-63:RR:NC:TA:349 L81769

Ms. Irene Kwok
C/O Mr. Zakir Ally
C Group US Inc.
12 West 57th Street, 5th floor
New York, NY 10019

RE: The tariff classification of a bath mitt from China

Dear Ms. Kwok:

In your letter dated December 17, 2004 you requested a classification ruling.

You submitted a sample of a bath mitt referred to as item number VSB0305-603. The mitt is made from 90 percent cotton and 10 percent polyester chenille yarn. The knit mitt measures approximately 5 x 9 inches. The mitt is designed with the thumb free and no separation of the fingers. The chenille yarn forms a hang loop at the open end of the mitt.

The applicable subheading for the bath mitt will be 6302.91.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton… of pile or tufted construction: other. The duty rate will be 9.2 percent ad valorem.

The bath mitt falls within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 John Hansen at 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division