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NY I89441

December 19, 2002

CLA-2-63:RR:NC:TA:349 I89441


TARIFF NO.: 6302.60.0020

Ms. Nancy Cartisano
Haywin textile Products, Inc.
106 Bayard Street
Brooklyn, NY 11222-9013

RE: The tariff classification of a hanging towel from Pakistan.

Dear Ms. Cartisano:

In your letter dated December 12, 2002 you requested a classification ruling.

The submitted sample is a hanging towel. The towel is comprised of a top portion and a terry towel bottom portion. The top portion is a rectangular in shape made from cotton woven fabric. It features a hook and loop closure. Attached to the bottom portion is a towel made of 100 percent cotton terry woven fabric. The towel is folded in thirds and measures approximately 11-1/2 inches by 17 inches. The towel features uncut loops on both sides. The hanging towel is similar to a “tie towel” and is designed to be hung on a hook or secured around door or cabinet handles.

In your letter, you refer to this towel as a “kitchen/utility towel”. Headquarters Ruling Letter (HRL) 956432 dated November 7, 1994 addressed the issue of a “tie towel” for kitchen use. After noting that heading 6302, HTS, provides for bed linen, table linen, toilet linen and kitchen linen, this ruling stated that “As the towel at issue is a kitchen towel, classification is proper within this heading. We note that the presence of the ties precludes this towel from classification as a "dish" towel, and classification is proper as an "other" kitchen towel.”

The presence of the hanging top portion of this towel would also preclude classification as a “dish” towel. Following the reasoning in HRL 956432 the submitted towel will be classified as “other” towel.

The applicable subheading for the hanging 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 9.3 percent ad valorem. Effective 2003 the duty rate will be 9.2 percent ad valorem.

The towel falls within textile category designation 363. Based upon international textile trade agreements products of Pakistan 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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