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February 9, 1999

CLA-2-63:RR:NC:TA:349 D87512


TARIFF NO.: 6302.60.0020

Mr. Michael Pipitone
John F. Kilroy Co., Inc.
JFK International Airport
Cargo Bldg. 80
Suite 227
Jamaica, NY 11430-1718

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

Dear Mr. Pipitone:

In your letter dated January 27, 1999 you requested a classification ruling on behalf of Stevens Linen Assoc. Inc.

The submitted sample is a towel blank. The white colored towel blank is made from 100 percent cotton terry toweling fabric. It measures approximately 16 x 27 inches. All four sides are hemmed. One side of the towel is sheared and the other contains uncut loops. The words “Kitchen Towel” are printed in small lettering (approximately 1/8 inch high) on the sheared side of the towel. As requested the towel is being returned.

In your letter you refer to the instant sample as a cotton terry kitchen towel. However, in the condition imported, the towel could be considered a hand towel. In Headquarter Ruling Letter (HRL) 089951 dated October 29, 1991 Customs addressed the issue of plain white towels. HRL 089951 states in part...."The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories (the Guidelines), 53 Federal Register 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 towel... 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." The small size of the letters used in printing the word “Kitchen Towel” does not limit the instant towel to a specific use. Following the reasoning in HRL 089951, the towel will be classified as an “other” towel.

The applicable subheading for the blank towel and tie 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 towels fall 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 212-637-7078.


Robert B. Swierupski

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