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NY 889717

September 22, 1993

CLA-2-63:S:N:N6:349 889717


TARIFF NO.: 6302.91.0045

Mr. George T. Biris
Davies, Turner & Co.,
90 Washington Street
New York, New York 10006

RE: The tariff classification of a kitchen towel from India.

Dear Mr. Biris:

In your letter dated August 25, 1993, on behalf of Royal China & Porcelain, you requested a tariff classification ruling.

The submitted item, identified in your letter as style "Spode Christmas Tree Tea Towel", is a kitchen towel. The towel is made of 100 percent cotton woven fabric and measures approximately 19 inches by 30-1/2 inches. Both edges of the long sides are hemmed while the other sides have a selvage edge. The towel is printed with a Christmas tree and holly pattern and the words "Spode" and "Made in England". There is a hang loop sewn into the hem of one of the long edges.

In your letter you state, that woven fabric made in India is sent to the United Kingdom where it is further processed. In the United Kingdom the following is done:

1. The fabric is bleached and prepared for printing
2. Print fabric, cut, hem, and pack it.

Section 12.130 (e) of the Customs Regulation (19 CRF 12.130) states in part..."An article or material usually will not be considered to be a product of a particular foreign territory or country, or insular possession of the U.S. by virtue of merely having undergone any of the following: (i) simple combining operations, labeling, pressing cleaning or dry cleaning, or packing operations, or any combination thereof; (ii) cutting to length or width and hemming or overlocking fabrics which are readily identifiable as being intended for a particular commercial use;... (v) dyeing and/or printing of fabrics or yarns." In this case although a different article of commerce has been created the operations performed in the United Kingdom do not constitute a substantial manufacturing or processing operation as noted in Section 12.130(e) of the Customs Regulations. The towel is considered a product of the country where the fabric was manufactured. We note that your item is marked "Made in England". The towel is not considered a product of England but rather a product of India and should be marked accordingly.

The applicable subheading for the towel will be 6302.91.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton: other: towels: other: dish. The rate of duty will be 10.5 percent ad valorem.

The kitchen towel falls within textile category designation 369. Based upon international trade agreements, products of India are subject to visa and quota requirements.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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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