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NY L88800

December 1, 2005

CLA-2-63:RR:NC:N3:349 L88800


TARIFF NO.: 6302.60.0020

Mr. Gary Frenchman
Taylor Home Fashions Inc.
21 West 39th Street, Suite 2A
New York, NY 10018

RE: The tariff classification of a towel from China.

Dear Mr. Frenchman:

In your letter dated November 7, 2005 you requested a classification ruling.

The submitted sample is referred to as a kitchen towel. The towel is made from 100 percent cotton terry fabric. All of the edges are hemmed. One end of the towel features a decorative flat woven section. The plain pink colored towel measures 16 x 28 inches.

In Headquarters Ruling Letter (HQ) 089951 dated October 29, 1991 Customs addressed the issue of plain white towels. HO 089951 states in part"The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories (the Guidelines), 53 Fed. Reg. 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 towels... 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 towel in question is plain white; consequently, no clear distinction can be drawn on pattern. The towel is made from terry cloth, a pile fabric. According to the Guidelines, dish towels without any design are made from nonpile fabric."  The submitted plain pink towel is made from a terry cloth fabric and in its imported condition the towel is readily susceptible to more than one use. Following the reasoning outlined in HQ 089951, the instant towel will be classified as an "other" towel in category 363.

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 9.1 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The towel falls within textile category designation 363. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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