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NY H87402

February 12, 2002

CLA-2-63:RR:NC:TA:349 H87402


TARIFF NO.: 6302.60.0020

Ms. Marla Schmidt
Sigmatex, Inc.
551 Fifth Ave., Suite 1110
New York, NY 10176

RE: The tariff classification of towels from Pakistan, India, Bangladesh, Indonesia and Sri-Lanka.

Dear Ms. Schmidt:

In your letter dated January 31, 2002 you requested a classification ruling.

You submitted various towels, which you refer to as “kitchen towels”. The towels are made from 100 percent cotton woven terry fabric. The towels are not sheared and they measure approximately 16 x 26 inches. All of the edges are hemmed. The submitted samples are blue, green, black, brown and grey in color. You indicate you may also import white colored towels.

In your letter you indicate that the towels will be embroidered domestically and used as kitchen towels. However, in the condition imported, the towels can be considered hand towels. 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 applicable subheading for the 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 9.3 percent ad valorem.

The towels fall within textile category designation 363. Based upon international textile trade agreements products of Pakistan, India, Bangladesh, Indonesia and Sri-Lanka 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 646-733-3043.


Robert B. Swierupski

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