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

Mr. Ronald C. Koo
RonSan Industries, Inc.
9477 Camino Capistrano Ln.
Las Vegas, NV 89147

RE: The tariff classification of wiping pads from China

Dear Mr. Koo:

In your letter dated August 22, 2013 you requested a tariff classification ruling.

The submitted samples are referred to as Disposable Cotton Wiping Pads. The mitt-like pads are made from two layers of cotton woven fabric. The napped fabrics are stitched together. The item has an enclosed thumb and an open back. A strip of elastic holds the back together. You state that this wiping pad is used for wiping tables and kitchen equipment.

In your letter you note a suggested classification under subheading 6310.10.2010, HTSUS. The provision applies to used or new rags and worn out articles of textile materials. Your item may be made from recycled cotton but it is a new textile product and not a rag or worn out article.

The applicable subheading for the wiping pads 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,

Myles B. Harmon
Acting Director
National Commodity Specialist Division