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

Mr. John K. Greenlee
John A. Steer Co.
28 South Second St.
Philadelphia, PA 19106

RE: The tariff classification of a cloth from China

Dear Mr. Greenlee:

In your letter dated June 24, 2009 you requested a classification ruling on behalf of Sara Lee Household and Body Care.

The instant sample is a shoe shine cloth. The cloth is made from 100 percent cotton flannel woven fabric. It measures approximately 18 inches square. The cloth has rounded corners and the edges are finished with an overlock stitch.

The applicable subheading for the cloth will be 6307.10.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles: floorcloths, dishcloths, dusters and similar cleaning cloths: dustcloths, mop cloths and polishing cloths, of cotton... other. The duty rate will be 4.1 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