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NY R01660

April 13, 2005

CLA-2-63:RR:NC:N3:349 R01660


TARIFF NO.: 6302.92.0010

Ms. Emma N. Hipwell
O’Carroll’s Irish Epicurean Trading Ltd. Balinroe Upper
Wicklow, Ireland

RE: The tariff classification of a tea towel from Ireland.

Dear Ms. Hipwell:

In your letter dated March 22, 2005 you requested a classification ruling on behalf of Bog Standard Products Ltd.

You will be exporting a tea towel, referred to as the “Irish Rose Tea Towel”. A photo of a woven towel was included with your request. The towel is stated to be made from 50 percent cotton and 50 percent linen fabric. The towel has a floral trim.

Please note, due to the fact that the tea towel constructed of a 50/50 blend of fibers, it is classified using Section XI Subheading Note 2(A) and Section Note 2(A). The tea towel will be classified as if it consisted wholly of that one textile material which is covered by the heading, which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The tea towel may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

The applicable subheading for the tea towel will be 6302.92.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of flaxtowels. The duty rate will be Free.

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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