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NY M81686

March 8, 2006

CLA-2-63:RR:NC:N3:349 M81686


TARIFF NO.: 6302.60.0020

Mr. Anthony LoPresti
S. J. Stile Associates, Ltd.
181 South Franklin Ave.
Valley Stream, NY 11581

RE: The tariff classification of towels from China.

Dear Mr. LoPresti:

In your letter dated February 27, 2006 you requested a classification ruling on behalf of Allure Home Creation Co. Inc.

The submitted samples, identified as Style# WMXTWOO “Woven Christmas Towels”, consists of hand and fingertip towels. The towels are made from 100 percent cotton terry fabric. One side is sheared and the reverse side contains uncut loops. The hand towels measure approximately 16 x 30 inches and the fingertip towels measure 12 x 18 inches. They are all hemmed on all four sides. One hand towel and fingertip towel is appliquéd and embroidered with a “snowman and blue birds”. Those green-colored towels also feature a flat woven stripe appliqué located near the bottom hem. The front portion of the other hand and fingertip towel is embroidered with two “candy canes and a bow”. Sewn onto the hem along the lower end of these turquoise-colored towels is a red and white strip of woven fabric.

The applicable subheading for the hand and fingertip towel that contain a “snowman” appliqué will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTSUS), 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 “snowman” appliqué hand and fingertip towels fall within textile category designation 363. Textile category designation 363 from China falls within the recently announced quantitative restrictions between the United States and China, commonly referred to as China Safeguards or Safeguard Quotas. 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.

Please note, that the hand and fingertip towels embroidered with the “candy canes and bow” fall within the term of “festive articles”. In Park B. Smith Ltd. v. United States, Court No. 96-02-00344, the United States Court of International Trade issued a decision on the scope of the term “festive articles.” The decision was appealed (Court of Appeals No. 01-1578). The case is on remand now to the CIT. Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following:

No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal there from.

In light of the prohibition set out in 19 CFR 177.7(b), and as the instant classification ruling request is closely related to the issue presently pending in the Court of Appeals, we are unable to issue a classification ruling letter to you with respect to the hand and fingertip towels embroidered with the “candy canes and bow”. .

When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, Bureau of Customs and Border Protection, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119.

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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