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March 12, 1999

CLA-2-63:RR:NC:TA:349 D88236

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0010; 6302.60.0020; 6302.60.0030

Mr. Sean Cole
ASG USA
30 Pulaski Street
Bayonne, NJ 07002

RE: The tariff classification of various towels and washcloths from Taiwan.

Dear Mr. Cole:

In your letter dated February 17, 1999 you requested a classification ruling.

You submitted samples of various towels and washcloths. All of these items are made from 100 percent cotton terry toweling fabric. The bath towels styles B6 and B1 measure 25 x 50 inches, the hand towels B7 and B2 measure 16 x 26 and 16 x 30 inches, the fingertip towels B8, B3, B13 measure 11 x 18 inches, the kitchen towels B12 and B5 measure 16 x 26 inches and the washcloths B9 and B4 are 12 or 13 inches square. The kitchen towels and the fingertip towels are fringed. Styles B12, B13, B1, B2, B3, B4 and B5 are sheared on one side. The kitchen towel B5, is embroidered and appliqued with a bear figure.

In your letter you refer to style B12 as a 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 dishtowels 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." In this case style B12 is a plain burgundy color towel measuring 16 x 30 inches. Following the reasoning in HRL 0889951 style B12 will be classified under subheading 6302.60.0020, HTS.

The applicable subheading for style B5 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, of terry toweling or similar terry fabrics, of cotton¬ towels: dish. The duty rate will be 9.7 percent ad valorem.

The applicable subheading for style numbers B1, B2, B3, B6, B7, B8, B12 and B13 will be 6302.60.0020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry toweling or similar terry fabrics, of cotton¬ towels: other. The duty rate will be 9.7 percent ad valorem.

The applicable subheading for style numbers B4 and B9 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 duty rate will be 9.7 percent ad valorem.

Style B5 falls within textile category designation 369. Styles B1, B2, B3, B6, B7, B8, B12 and B13 fall within category designation 363. Styles B4 and B9 fall within category designation 369. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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.

Sincerely,

Robert B. Swierupski
Director,

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