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February 10, 1999

CLA-2-63:RR:NC:TA:349 D86826


TARIFF NO.: 6302.60.0010

Ms. Colleen M. Egan
E. Besler & Company
115 Martin Lane
Elk Grove Village, Illinois 60007-1309

RE: The tariff classification of kitchen towel set from China.

Dear Ms. Egan:

In your letter dated January 20, 1999 you requested a classification ruling.

The submitted sample, is a 12 piece kitchen set. The kitchen set is comprised of 4 kitchen towels and 8 dish cloths. All of the items are made from 100 percent cotton terry fabric. The edges on all of the items are hemmed. The kitchen towels measure approximately 15 x 24 inches and the dish cloths 12 inches square. Some towels are white with green stripes forming a checked design and the others are a solid green with waffle weave type design. As requested the kitchen set is being returned.

Please note, that the submitted kitchen set does 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.

The dish towel and dish cloth are classified in different headings. They are put up together to meet the need of washing and drying dishes. They are retailed packaged in plastic bag, making them suitable for sale to users without repacking. Consequently, all three requirements for classification as a set have been met by the submitted merchandise. The dish towel is the article that gives this merchandise its essential character.

The applicable subheading for the kitchen towel set will be 6302.60.0010, 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, or terry toweling or similar terry fabrics, of cotton... towels: dish. The duty rate will be 9.7 percent ad valorem.

Although classified as a set, the kitchen towel and dish cloth are treated separately for quota and purposes. Both the kitchen towel and dish cloth fall within textile category designation 369. 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 212-637-7078.


Robert B. Swierupski

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