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NY A86636




September 5, 1996

CLA-2-63:RR:NC:TP:349 A86636

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.8940; 6307.90.9989

Mr. Mick W. Blakely
Border Brokerage Company
P.O. Box 3549
Blaine, WA 98231

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a Towel Buddy from Canada; Article 509

Dear Mr. Blakely:

In your letter dated August 9, 1996 you requested on behalf of Golf Buddy Enterprises Canada Inc. a ruling on the status of a Towel Buddy from Canada under the NAFTA.

The submitted sample, referred to as the "Towel Buddy", consists of a terry towel and a cover. The 86 percent cotton 14 percent polyester golf towel measures approximately 15 x 16.5 inches. It is folded in thirds and held together with a grommet which goes through all three layers. The cover is made from a 100 percent nylon woven fabric and measures approximately 8.5 x 19 inches. The towel is attached to the water resistant cover by means of a braided cord. The cord loops through the grommet on the towel, extends through the cover and is fastened with a cord lock. The words "Towel Buddy" and "Gotta Have Them" plus the depiction of two golf balls are printed on the cover. A textile loop and plastic clip are at the top of the cover.

The towel is made in the United States from domestic yarn. The nylon cover, clips, grommets and cord are made in Canada. The Towel Buddy is used to clean and dry golf balls and clubs when one is playing golf. You have requested classification for the entire article and for the cover alone.

The applicable tariff provision for the Towel Buddy towel and cover will be 6307.90.8940, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton... cotton towels of pile or tufted construction. The general rate of duty will be 7 percent ad valorem.

The applicable tariff provision for the Towel Buddy cover alone will be 6307.90.9989, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made up articles, including dress patterns: other: other: other. The general rate of duty will be 7 percent ad valorem.

The Towel Buddy towel and cover or the Towel Buddy cover alone, being wholly obtained or produced entirely in the territory of Canada and the United States or only in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 1.4 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 212-466-5854.

Sincerely,

Roger J. Silvestri
Director

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