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NY C87631

June 11, 1998

CLA-2-63:RR:NC:TA:349 C87631


TARIFF NO.: 6307.10.2030

Mr. Rex Tsu
Gowin Industries, Inc.
20212 Rodrigues Avenue
Cupertino, CA 95014

RE: The tariff classification of a towel from Indonesia.

Dear Mr. Tsu:

In your letter dated May 5, 1998 you requested a tariff classification ruling.

The towels, which you describe as "Promotional Towels", are white and made of coarse, 100 percent cotton woven fabric. They measure approximately 14 x 17 inches. The towels have a satin-like weave, with one set of yarns consisting of two parallel yarns woven as one. All four edges are finished with an overlock stitch.

A similar cloth was the subject of Headquarter Ruling Letter (HQ) 083003 dated September 15, 1989. This ruling stated in pertinent part:

"Heading 6302, HTSUSA, provides for kitchen linen, among other articles. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, articles in Heading 6302 are usually made of cotton or flax, and kitchen linen includes articles such as tea towels and glass cloths. Also, articles such as floor cloths, dish cloths, scouring cloths, dusters and similar cleaning cloths, generally made of coarse, thick material, are not regarded as falling within the description of kitchen linen and are excluded from heading 6302; instead, such items are classifiable in Heading 6307, HTSUSA. We find that the towels are similar to cleaning cloths made of course material and are classifiable in Heading 6307 as other made up articles.

Shop towels are made of plain woven fabric, according to the Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88, November 23, 1988, at page 3. Because the towels at issue have a satin-like weave, not a plain weave, they are not classifiable as shop towels."

Following HQ 083003, the applicable subheading for the towel will be 6302.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths: other... other. The rate of duty will be 8.4 percent ad valorem.

Presently, subheading 6302.10.2030, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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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