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NY A86123

August 20, 1996

CLA-2-63:RR:NC:TP:349 A86123


TARIFF NO.: 6302.60.0020; 6304.93.0000

Ms. Lisa A. Prewitt
Lillian Vernon Corporation
543 Main Street
New Rochelle, New York 10801

RE: The tariff classification of towels and two chefs soft sculpture wallhangings from China.

Dear Ms. Prewitt:

In your letter dated August 1, 1996 you requested a classification ruling.

The submitted samples, identified as hand towels and chef soft sculpture tops, are a towels and wallhangings. The towels are made of 100 percent cotton terry toweling fabric. They measure approximately 6 x 20-1/2 inches and have terry loops on both sides. The edges are finished with an overcast stitch. These towels have two metal snaps at their mid point.

The chef sculpture tops are made of 65 percent polyester and 35 percent cotton woven fabric filled with a polyester filler. They measure approximately 5-1/2 by 9-1/4 inches. The tops depict a male and female chef. Located in the back portion of the chef's hat is a textile loop with a "VELCRO" type closure used to hang the item. These items also contain two metal snaps. The towel and soft sculpture top snap together and can be used similar to a tie towel. However, in your letter you indicate the towel and the soft sculpture tops will be imported separately under three different Lillian Vernon stock numbers. If imported together, they would have been considered a towel.

The applicable subheading for the towels 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 chef soft sculpture wallhanging will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 10.3 percent ad valorem.

The towels fall within textile category designation 363 and the wallhangings under category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The submitted samples are not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part:

Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. Additionally, please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.

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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