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NY A80487

March 14, 1996

CLA-2-63:RR:NC:TP:349 A80487


TARIFF NO.: 6302.60.0020

Ms. Susan Carkeet
Priority One Brokers, Inc.
3419 Trentwood Blvd.
Orlando, Florida 32812

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

Dear Ms. Carkeet:

In your letter dated February 19, 1996 on behalf of Ganesh International you requested a classification ruling.

The submitted sample is a white towel. The towel is made of 100 percent cotton terry toweling fabric and measures approximately 23 x 24 inches. Three of the edges are hemmed and the fourth has been cut and frayed.

In your letter, you indicate that this towel should be classified under subheading 6310.10.2010. It is your belief that these towels are rags due to the flaws that appear in the fabric, rendering the material unsuitable for use as terry towels. Headquarters Ruling Letter(HRL) 085031 dated August 7, 1989 addressed the issue of soiled and torn terry towels. HRL 085031 stated in part..."Explanatory Note 63.10 states rags may consist of articles of furnishing or clothing or of other old textile articles so worn out, soiled or torn as to be beyond or repair. Here, the terry towels are not worn out, soiled or torn beyond repair. Merchandise such as this can be repaired for later use." In the instant case there are some flaws in the weave, however this towel is not so worn out, soiled or torn as to be beyond cleaning or repair. The sample towel may not be considered first quality, but it may still be used as a towel.

The applicable subheading for the towel will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton... towels: other. The duty rate will be 10.1 percent ad valorem.

The towel falls within textile category designation 363. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa.

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. 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 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 John Hansen at 212-466-5854.


Roger J. Silvestri

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