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NY I87427

November 7, 2002

CLA-2-63:RR:NC:TA:349 I87427


TARIFF NO.: 6302.60.0020

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320

RE: The tariff classification of a towel from India.

Dear Ms. Grego:

In your letter dated October 15, 2002 you requested a classification ruling.

You have submitted two samples referred to as SKU 131540. Both are identical in construction. They are made from 100 percent cotton terry toweling fabric that has uncut loops on both sides. The towels are hemmed on four sides and measure approximately 16 x 25 inches. The towels are free of any design or pattern and are lilac and blue in color.

In your letter you refer to the instant towels as “terry dish towels”. However, in the condition imported, the towels could be considered hand towels. 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 India 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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