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NY A86642

September 5, 1996

CLA-2-63:RR:NC:TP:349 A86642


TARIFF NO.: 6302.60.0020; 6302.60.0030

Ms. Sandy M. Rickert
E. Besler & Company
115 Martin Lane
Elk Grove Village, Illinois 60007-1309

RE: The tariff classification of a bath towel and washcloth from Taiwan or Thailand.

Dear Ms. Rickert:

In your letter dated August 8, 1996 you requested a classification ruling on behalf of LTD Commodities, Incorporated. The instant samples, identified as Bath Buddies style number BQZ-PWR, are a bath towel and washcloth set. Both items are made from 100 percent cotton terry toweling fabric. The fabric has terry loops on both sides. The bath towel measures approximately 22 x 42 inches and the washcloth 12 inches square. The washcloth is screen printed with the "Power Ranger" logo and the bath towel with the "Power Ranger" characters. All four edges of the bath towel are hemmed and the edges of the washcloth are finished with an overlock stitch. Other Bath Buddies Towel Sets will feature "Barney" or "Casper".

In your letter you refer to this item as a towel set. Please note, that "goods put up in sets for retail sale" must meet the following criteria:

1- The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings.

2- Are put together to meet a particular need or carry out a specific activity.

3- Are packed for sale directly to users without repacking. However, in this case the first criteria is not meet since both items are classified under the same subheading.

The applicable subheading for the bath 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 applicable subheading for the washcloth will be 6302.60.0030, 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.... other. The rate of duty will be 10.1 percent ad valorem.

The bath towel falls within textile category designation 363 and the washcloth within textile category designation 369. Based upon international textile trade agreements products of Taiwan and Thailand are subject to quota and the requirement of a visa. Currently, products from Thailand falling in category 369 are only subject to 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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