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NY J82487

March 7, 2003

CLA-2-63:RR:NC:TA:349 J82487


TARIFF NO.: 6302.60.0020

Mr. John R. Ramirez
James G. Wiley Co.
P.O. Box 90008
Los Angeles, CA 90009-0008

RE: The tariff classification of a child’s hooded towel from China.

Dear Mr. Ramirez:

In your letter dated February 18, 2003 you requested a classification ruling on behalf of Chapman Walters Intercoastal Corp.

The submitted sample, identified as “Fluid Friends Towels”, is a child’s hooded towel. The towel is made from 100 percent cotton terry toweling fabric. One side of the towel is sheared and the other has uncut loops. The sheared side is printed with a dolphin figure. The center of one of the long sides has extra fabric which is sewn to form a hood. The hood is used to cover the child’s head after a bath while the rest of the towel is used to dry off or cover the body. The opposite long side features a self-fabric tail. The tail is stuffed with a piece of foam. Triangular pieces of self-fabric are sewn to two corners on either side of the hood to form pockets. The child uses these “pockets” to help wrap the towel around them. Located in the center of the printed side is a fin. The fin is stuffed with a piece of foam. The towel measures 24 x 50 inches. This item will be available in other designs such as a Crab, Turtle, Shark, Ray and Mermaid.

In your letter you suggest classification as a bathrobe. The instant sample lacks the physical characteristics of a robe. Robes usually have a full or partial frontal opening, sleeves and a means of closure. They drape the body on a more or less permanent basis without the need for any additional assist. The full front opening that you refer to consists of the ends of the towel. The instant item is essentially a bath towel and will be classified as such.

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 9.2 percent ad valorem.

The bath 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 646-733-3043.


Robert B. Swierupski

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