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NY 811874

July 12, 1995

CLA-2-63:S:N:N6:349 811874


TARIFF NO.: 6302.91.0045; 6304.92.0000

Mrs. Jo-Ann Shepherd
140 Glenmore Ave.
Pittsburgh, PA 15229-1830

RE: The tariff classification of dish towels and a multi-purpose furnishing from India.

Dear Ms. Shepherd:

In your letter dated June 12, 1995 you requested a classification ruling.

You submitted four towels and a multi-purpose furnishing. All four dish towels are made of 100 percent cotton woven fabric. One dish towel measures 15 x 22 inches and all four edges are hemmed. It is white and features an embroidered design consisting of a palm tree, house and well. The second towel is purple and brown in color and measures 15 x 19 inches. Two of the edges are hemmed and the other two have a fringe. This towel is printed with elephants. The third towel measures 21 x 30 inches and all four edges are hemmed. It has a pink, white, green, grey, and blue stripe design. The fourth towel has a grey and white checkered design. It measures 18 x 25 inches and has a fringes on two sides and the other two are selvege. The beige multi-purpose furnishing measures 26 x 52 inches. The weft edges are selvege and the ends of the warp yarns form knotted fringe. This item is made of coarse cotton fabric with a honeycomb or waffle weave. In your letter, you refer to this item as a towel however due to its multiple uses (i.e. towel, picnic cloth, table cover, small throw, etc.) this item is not classifiable as kitchen or bath linen.

The applicable subheading for the four dish towels 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 duty rate will be 10.4 percent ad valorem.

The applicable subheading for the multi-purpose furnishing will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted. The rate of duty is 7.1 percent ad valorem.

The dish towels and multi-purpose throw fall within textile category designation 369. Based upon international textile trade agreements products of the towels are subject to quota and the requirement of a visa and the throw is only subject to visa 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
New York Seaport

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