CLA-2-63:OT:RR:NC:N3:349

Ms. Michelle J Bonn
Expedient Trade, LLC
101 Westfield Road
Amherst, NY 14226

RE: The tariff classification of a towel from China

Dear Ms. Bonn:

In your letter dated May 1, 2011 you requested a classification ruling on behalf of Mullen Sport Towels.

You will be importing a golf towel. A picture of the towel was submitted with your request. The towel will be made from 100 percent cotton terry fabric. It will measure 7.5 x 7.5 inches. A metal ball marker is attached to one corner of the towel. The opposite corner features a metal grommet. A retractable pull reel is attached to the grommet.

The applicable subheading for the towel will be 6307.90.8940, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for other made up articles, including dress patterns: other: other: cotton towels of pile or tufted construction. The rate of duty will be 7 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 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 John Hansen at (646) 733-3043.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division