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NY 802577

October 12, 1994

CLA-2-63:S:N:N6:349 802577


TARIFF NO.: 6302.91.0045; 6307.10.2005

Ms. Elizabeth Mince
Atlanta Customs Brokers
5099 Southridge Parkway
Suite 116
Atlanta, GA 30349

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of kitchen towels and shop towels from Mexico; Article 509

Dear Ms. Mince:

In your letter dated September 19, 1994, on behalf of Unitex International, Inc., you requested a ruling on the status of kitchen towels and shop towels from Mexico under the NAFTA.

You have submitted samples of a shop towel, kitchen towel and the fabrics from which they are made. The shop towel measures 18 inches square and is made from a 100 percent cotton greige osnaberg fabric. The edges of the towel are finished with an overlock stitch. The kitchen towel is made from bleached 100 percent cotton herring bone fabric and measures approximately 15x26 inches. The towel has a colored stripe and is hemmed.

In your letter you state that the greige osnaberg fabric is manufactured in Pakistan and sent to Mexico where it is further processed. In Mexico the shop towel fabric is cut, sewn, labelled and packed. The kitchen towel fabric is also manufactured in Pakistan and is sent to Mexico in either a bleached or unbleached condition. In Mexico, the fabric is bleached if necessary and then cut, sewn, labelled and packed.

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

The applicable tariff provision for the shop towels will be 6307.10.2005 HTSUSA, which provides for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths: other, shop towels dedicated for use in garages, filling stations and machine shops: of cotton. The general rate of duty will be 10.5 percent ad valorem.

The merchandise does not qualify for preferential treatment under the NAFTA because the non-originating fabric used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/63.1 and 12(t)/63.4, HTSUSA. The shop towel and kitchen towel are considered a product of the country where the fabric was manufactured.

The shop towels and kitchen towels fall within textile category designation 369. Based upon international textile trade agreements products of Pakistan are subject to quota and the requirement of a visa.

Since quota and visa restrictions 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 181 of the Customs Regulations (19 C.F.R. 181).

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.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Office of Regulations and Rulings, U.S. Customs Service, 1301 Constitution Ave. N.W., Franklin Court, Washington, D.C. 20229.


Jean F. Maguire
Area Director

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