CLA-2-63:OT:RR:NC:N2:349
Mr. Jerry Robbins
Applicator International, LLC
7880 West Sacramento Hill Drive, 103
Tucson, AZ 85743
RE: The tariff classification of buffing towels from China
Dear Mr. Robbins:
In your letter dated August 12, 2026, you requested a tariff classification ruling for buffing towels.
Photographs of the buffing towel were provided in lieu of a sample.
You state Item 3452-00, Premium Buffing Towels, are polishing cloths made of a single layer of 100 percent
cotton woven fabric. Each cloth measures 17 × 11 inches and has sewn edges. The cloths are intended for
use in the leather industry and may be packaged for retail sale or sold in bulk.
The applicable subheading for Item 3452-00, Premium Buffing Towels, will be 6307.10.1090, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for “Other made-up articles, including dress
patterns: Floorcloths, dishcloths, dusters and similar cleaning cloths: Dustcloths, mop cloths and polishing
cloths, of cotton: Other.” The general rate of duty will be 4.1 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Kim Wachtel at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division