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NY G84330

December 12, 2000

CLA-2-63:RR:NC:TA:349 G84330


TARIFF NO.: 6302.60.0020; 8424.89.7090

Mr. Howard Woltman
Union-Transport, USA
1 Johnson Road
New York, NY 11559

RE: The tariff classification of towels and a ceramic soap dispenser from China.

Dear Mr. Woltman:

In your letter dated October 14, 2000 received by office on November 14, 2000 you requested a classification ruling on behalf of Morgan Home Fashions.

The instant merchandise, described as a “Holiday Gift Set”, consists of two fingertip towels and a soap dispenser. The towels are made from 55 percent cotton and 45 percent ramie terry fabric. The front side is sheared and the reverse has uncut loops. They measure approximately 10.5 x 14 inches. The sides are hemmed and the ends are fringed. The front side features an applique of a bear figure and embroidery. The ceramic soap dispenser is approximately 7 inches high and also resembles a bear. As requested the sample is being returned.

Please note, that the submitted “Holdiay Gift 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- 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.

In this case the towels and soap dispenser do not meet the second criterion.

The applicable subheading for the fingertip towels will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 duty rate for the year 2001 will be 9.5 percent ad valorem

The applicable subheading for the soap dispenser will be 8424.89.7090, HTS, which provides for other mechanical appliances for projecting, dispersing, or spraying liquids or powders other: other. The rate of duty will be 1.8 percent ad valorem and will remain unchanged for 2001.

The 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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