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NY J83012

April 25, 2003

CLA-2-63:RR:NC:TA:349 J83012


TARIFF NO.: 6302.60.0020

Mr. Darrell R. Norman
Trans Pacific Logistics, LLC
9911 Inglewood Avenue, Suite 106
Inglewood, CA 90301

RE: The tariff classification of an unfinished towel from Pakistan.

Dear Mr. Norman:

In your letter dated April 3, 2003 you requested a classification ruling on behalf of Cavalier Mills, Inc.

You submitted a sample of a partially finished towel. The towel is made from 100 percent cotton terry toweling fabric. It is hemmed on the two long sides and left unfinished on the ends. The towel measures approximately 24 x 51 inches. There is a 1.75-inch wide flat woven section or drop cam border at each end of the towel. Approximately 4 inches above that flat woven area are two .75-inch wide flat woven strips separated by a .75-inch wide terry strip. After importation the two unfinished ends of the towel will be trimmed and hemmed. It will then be packaged and sold as a towel.

In your letter you suggest classification under 5802.19.0000 as terry toweling fabric, noting that the towel can not be considered made up as it is not produced in the finished state, ready for use. The General Rules of Interpretation (GRI’s) governs classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Heading 6302, HTSUSA, provides for among other things, toilet linen. The Explanatory Notes to heading 6302, HTSUSA, include hand or face towels, bath towels, beach towels, face cloths and toilet gloves as examples of bed linen. GRI 2(a) provides the following:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

Additionally, Note 7(c) to Section XI, HTSUSA, states in part that for the purposes of this section, the expression “made up” means hemmed or with rolled edges, or with a knotted fringe at any of the edges. The submitted sample is hemmed on two sides, is the size of a bath towel and only requires a simple hemming operation to be a completed towel. Given the size, construction, side hems, the drop cam/flat woven sections, the general appearance of the submitted sample and the stated finishing operations, the unfinished towel has the essential character of the finished article. It will be classified as toilet linen under heading 6302, HTSUSA.

The applicable subheading for the unfinished towel will be 6302.60.0020, HTSUSA, 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 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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