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NY C82363

December 23, 1997

CLA-2-63:RR:NC:TA:349 C82363


TARIFF NO.:6302.60.0020

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of a hand towel from China.

Dear Mr. Liberati:

In your letter dated November 26, 1997 you requested a classification ruling on behalf of Toppers Inc.

The submitted sample, identified in your letter as a golf towel, is a hand towel. The towel is made from 100 percent cotton terry toweling material. It measures approximately 14-1/2 x 20 inches. All four edges are hemmed and it has terry loops on both sides. The towel is reversible and contains a design of a golfer. This towel does not have any features, such as a snap hook and grommet, which would distinguish it from a hand towel. In your letter, you indicate another version of the towel will have a tennis player design. As requested the submitted towel is being returned.

The applicable subheading for the hand 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 9.9 percent ad valorem. The duty rate for 1998 will be 9.8 percent ad valorem.

The towel falls within textile category designation 363. Based upon international textile trade agreements products of China 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.


Robert B. Swierupski

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