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NY N027250

May 9, 2008



TARIFF NO.: 5903.20.1000

Ms. Patty Messenger
Western Overseas Corporation
P.O. Box 90099
Long Beach, CA 90809

RE: The tariff classification of two chamois wiping cloths, from the Netherlands.

Dear Ms. Messenger:

In your letter dated April 23, 2008, on behalf of Carrand Companies Inc., Compton, CA, you requested a tariff classification ruling.

You submitted two representative samples. One contains a cardboard header stating that the material measures 2.5 square feet while the other states that it measures 3.5 square feet. Both materials were measured and were found to measure approximately 18" x 20" (rectangular). This will not affect the final classification of the merchandise. You identified these cloths as styles 40210 and 40211, respectively.

Both materials consist of woven cotton substrate fabrics that have had their naps raised by a process (according to your correspondence) not exactly akin to brushing. These materials have then been saturated and coated on both sides with a polyurethane plastics material; however, the fibrous nature of the underlying material has not been lost. These towels are highly absorbent and will be used for drying cars.

The applicable subheading for the two cloths will be 5903.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics, impregnated, coated, covered or laminated, with plastics, with polyurethane, of cotton. The duty rate will be 2.7 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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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