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NY G84198

November 21, 2000

CLA-2-63:RR:NC:TA:349 G84198


TARIFF NO.: 6302.60.0020; 4202.92.4500

Mr. Mike DeFrancesco
Franco Manufacturing Company, Inc.
555 Prospect Street
Metuchen, NJ 08840-2293

RE: The tariff classification of a beach towel and backpack from China.

Dear Mr. DeFrancesco:

In your letter dated November 7, 2000 you requested a classification ruling.

The submitted sample, referred to as a “Towel and Tote”, consists of a beach towel and backpack. The towel is made from 100 percent cotton terry toweling fabric. It is printed with the faces of the Disney characters “Cinderalla”, “Snow White” and “Belle” surrounded by a heart shape. The towel measures 30 x 58 inches and all of the edges are hemmed. The clear plastic backpack, in which the towel is packaged, measures approximately 15 x 19 inches. It is made of Polyvinyl Chloride (PVC) plastic sheeting and has an adjustable braided cord shoulder straps. The PVC backpack is not considered specially shaped or fitted to contain the towel. The backpack is not usual packaging for the beach towel and upon removal of the towel, may be filled with any number of personal belongings for storage and/or transport. It is clearly designed for long term repetitive use and must be separately classified.

The applicable subheading for the towel 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 9.6 percent ad valorem.

The applicable subheading for the PVC backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.

The beach towel falls 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 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.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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