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NY J86412

July 14, 2003

CLA-2-63:RR:NC:TA:349 J86412


TARIFF NO.: 6302.60.0010; 6304.92.0000

Mr. Mike Choi
MKC Customs Brokers Int’l, Inc.
P.O. Box 91042
Los Angeles, CA 90009-1042

RE: The tariff classification of kitchen towels and potholders from China.

Dear Mr. Choi:

In your letter dated June 18, 2003 you requested a classification ruling on behalf of Cecil Saydah Co.

You submitted samples of six different styles of kitchen towels and potholders. The kitchen towels are referred to as style nos. K8677 SKH, K8676 SKH, K8674 SKH, K8675 SKH, K8679 SKH and K8678 SKH. The potholders are referred to as style nos. K8677 YKH, K8676 YKH, K8674 YKH, K8675 YKH, K8679 YKH and K8678 YKH. All of the towels are made from 100 percent cotton terry fabric. You indicate that the net weight of the towels is 2.5 pounds per dozen. The front side of the towels is sheared and the back has uncut loops. All four edges are hemmed. The towels measure 16 x 25 inches. The sheared side of the towels is printed with different leaf designs. All of the towels are designed, labeled and sold as kitchen towels.

The potholders feature a coated cotton fabric on one side and a woven cotton terry fabric on the other. A layer of cotton batting is placed between these two fabrics and the three layers are quilted together. An approximately 6.5-inch square piece of printed cotton fabric is added over the terry side forming a pocket. This printed fabric matches the different designs printed on the kitchen towels. The edges of the potholders are finished with a strip of cotton fabric.

The applicable subheading for the kitchen towels will be 6302.60.0010, 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: dish. The duty rate will be 9.2 percent ad valorem.

The applicable subheading for the potholders will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.4 percent ad valorem.

The towels and potholders fall within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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