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NY C86062

April 14, 1998

CLA-2-63:RR:NC:TA:349 C86062


TARIFF NO.: 6302.60.0020

Ms. Joan Shindledecker
CJ International Inc.
519 South Ellwood Avenue
Baltimore, Maryland 21224

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

Dear Ms. Shindledecker:

In your letter dated March 26, 1998 you requested a classification ruling.

The submitted sample is a plain white towel. This towel is made from 100 percent cotton terry toweling fabric. It measures approximately 15 x 25 inches. Two edges are hemmed and the other two are finished with self fringe. One side of the towel is sheared and the other contains uncut loops.

In your letter, you indicate that it is your belief that the instant towel is classifiable under subheading 6302.60.0010, HTS, and have made reference to The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories. In Headquarters Ruling Letter (HRL) 089951 dated October 29, 1991, Customs addressed the issue of plain white terry towels. HRL 089951 states in part:

"The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories (the Guidelines), 53 Fed. Reg. 52563, were developed to facilitate statistical classification and the determination of the appropriate textile categories. The Guidelines state in pertinent part: The dish towels that usually do not have a design are light weight, plain woven, nonpile cotton towels.... In the event that no clear distinction based on pattern, design, or otherwise can be made, the article will be classified as an "other" towel in category 363 because it is readily susceptible to more than one use. Id. at 52564. The towel in question is plain white; consequently, no clear distinction can be drawn on pattern. The towel is made from terry cloth, a pile fabric. According to the Guidelines, dish towels without any design are made from nonpile fabric."

The instant towel is made from a terry cloth fabric and in its imported condition, the towel is readily susceptible to more than one use. Following the reasoning outlined in HRL 089951, the instant towel will be classified as an "other" towel in category 363.

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 9.8 percent ad valorem.

The towel blank 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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