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NY 803044

October 14, 1994

CLA-2-63:S:N:N6:351 803044


TARIFF NO.: 6310.10.2010

Mr. Maqsud Ahmed Khwaja
Wasim & Associates
4359 S. Howell Ave., Suite 202
Milwaukee, WI 53207

RE: The tariff classification of new cotton rags from the United Arab Emirates and Pakistan.

Dear Mr. Khwaja:

In your letter dated October 5, 1994, you requested a tariff classification ruling.

You have submitted five samples of mutilated, new woven 100% cotton towels to be used as wiping rags, as follows: (1) a soiled bleached woven terry hand towel measuring 16" X 27", (2) an imperfect bleached woven terry wash cloth measuring 12" square, (3) an imperfect unbleached plain woven shop towel measuring 17" X 29", (4) an imperfect unbleached plain woven shop towel measuring 16" square, and (5) an imperfect 14" X 23" twill woven kitchen towel with a blue strip. All five samples have been cut or torn at the factory in such a way as to remove between one and four triangular pieces from each towel's finished edges. These V-shaped cuts measure approximately two inches in depth. We assume that the samples of defective cotton towels are representative of future importations and that they will be sorted.

We beleive that it is not possible or economically feasible to repair these items so that they can be sold as new bath, kitchen or shop towels. Since they are cut in their imported condition, we would consider them to be rags.

The applicable subheading for the rags will be 6310.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for new or used rags, ..., of textile materials, sorted, other, of cotton. The merchandise will be free of duty.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).


A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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