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March 17, 1999

CLA-2-63:RR:NC:TA:349 D88540


TARIFF NO.: 6302.91.0045; 6304.92.0000

Mr. Sean Cole
30 Pulaski Street
Bayonne, NJ 07002

RE: The tariff classification of kitchen towels and a textile covered tray from Pakistan.

Dear Mr. Cole:

In your letter dated February 19, 1999 you requested a classification ruling on behalf of Notra Home Fashions.

The instant sample identified as kitchen/bread basket set is comprised of a textile covered tray and towels. The towels are made from 100 percent cotton woven fabric. All of the edges are hemmed and the towels measure 16 x 25 inches. One towel features a green and white plaid design and the other with a gingham check design. The third towel is a solid color and features a waffle weave effect.

The textile covered tray is made from 00 percent cotton yarn dyed woven fabric which covers cardboard panels. The panels form the sides and bottom of the tray. The fabric is sewn along the edges of the cardboard panels creating folding joints along each panel and its adjoining panel. It has a set of tie strings at each corner. The tray is square in shape measuring approximately 8 inches, with a 2.5-inch high rim at each edge. The tray measures approximately 12 x 12 inches in its collapsed or unassembled state.

Please note, that the submitted kitchen/bread basket 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- consists 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.

In this case the textile covered tray and towels do not meet the second criterion.

The applicable subheading for the textile covered tray will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of cotton. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the towels will be 6302.91.0045, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: other: towels: other: dish. The duty rate will be 9.8 percent ad valorem.

The basket and towels fall 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 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.


Robert B. Swierupski

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