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NY D85746

December 22, 1998

CLA-2-63:RR:NC:TA:349 D85746


TARIFF NO.: 6302.60.0020; 6302.60.0030

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

RE: The tariff classification of hand towels, bath towels and washcloths from Pakistan.

Dear Mr. Rickert:

In your letter dated November 12, 1998 received by this office on December 14, 1998 you requested a classification ruling on behalf of Ltd. Commodities.

You have submitted samples of towels referred to in your letter as a "TWJ-14 piece Bath Towel Set". The set which consists of three bath towels, three hand towels and eight washcloths is made from 100 percent cotton terry toweling fabric. The bath towel measures 25 x 40 inches, the hand towel 15 x 25 inches and the washcloth 12 inches square. All of the edges are hemmed. The submitted towels are pink but they are available in other colors. The towels feature a flat woven stripe at each end.

Please note, that the "TWJ-14 piece Bath Towels Set" does not meet the qualifications of "goods put up in sets for retail sale". In order to qualify as a set the components of the set must meet all three of the following criteria:

1- consist of at least two different articles which are, prima facie, classifiable in different headings;

2- put up together to meet a particular need or carry out a specific activity;

3- packed for sale directly to users without repacking.

However, in this case the first criterion is not meet since all three items are classified under the same subheading.

The applicable subheading for the bath and hand 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 9.8 percent ad valorem. The duty rate for 1999 will be 9.7 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 9.8 percent ad valorem. The duty rate for 1999 will be 9.7 percent ad valorem.

Both towels fall within textile category designation 363 and the washcloth falls within textile category designation 369. Based upon international textile trade agreements products of Pakistan are subject to quota and the requirement of a visa. Currently, products from Pakistan falling in category 369-O are not subject to quota or 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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