CLA-2-63:OT:RR:NC:TA:351
Adele Mattern
Full Circle Rags
21 Henshaw
Northhampton, MA 01060
RE: The tariff classification of rags from the Philippines. Correction to Ruling Number N098088
Dear Ms. Mattern:
This replaces Ruling Number N098088, dated March 19, 2010, which contained a mistake of fact. The merchandise was described incorrectly. This error did not effect the classification of the merchandise. A complete corrected ruling follows.
In your letter dated March 18, 2010, you requested a tariff classification ruling.
In your letter you state that the rags you will be importing are the same as those we ruled on in our ruling N055838, dated February 6, 2008, also issued to you. You state that while those rags were unsorted, you will now be importing the same rags but all are 100% cotton.
The rags in the previous ruling were described as follows:
The submitted samples are rags made from 100% cotton or comprised of cotton and polyester/rayon blends which are from unused leftover factory scraps from garment factories. The rags are layered approximately 1/4" to 1/2", sewn together, and roughly cut into circles approximately 7" in diameter. You state that these items will be sold in packages of five or more pieces and marketed as rags or cleaning implements.
The only difference between those rags and the rags you will now import is that the rags are now 100% cotton. For tariff purposes, they are considered sorted (by textile composition).
The applicable subheading for the cotton rags will be 6310.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for used or new rags…of textile materials, sorted, other, of cotton. 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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division