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NY 800218




August 10, 1994

CLA-2-63:S:N:N6:349 800218

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020; 6302.60.0030; 6307.10.2020; 5702.49.1080

Ms. Elizabeth Mince
Atlanta Customs Brokers
5099 Southridge Parkway
Suite 116
Atlanta, GA 30349

RE: The tariff classification of terry hand towels, bath towels, washcloths, bar mops and bath mats from Pakistan or India.

Dear Ms. Mince:

In your letter dated July 8, 1994, on behalf of Unitex International, Inc., you requested a classification ruling.

You have submitted two hand towels, seven bath towels, two washcloths, two bar mops and two bath mats. All items are made from a 100 percent cotton woven terry toweling fabric which is manufactured in various weights. The hand towels are sized 15x25 inches and 16x27 inches while the bath towels are 20x40 inches, 22x44 inches, 24x48 inches and 24x50 inches. The washcloth is 12 inches square and the bath mats, which are made from a heavier toweling fabric, are 18x24 inches and 20x30 inches. The terry bar mops measure 42x46 centimeters and 39x46 centimeters.

In your letter you state that the griege terry toweling fabric is manufactured in either Pakistan or India and sent to Bangladesh or Sri Lanka where it is further processed. In the second country, the fabric is bleached, cut, sewn, hemmed, labeled and packed.

Section 12.130 (e) of the Customs Regulations (19 CFR 12.130) states in part "...An article or material usually will not be considered to be a product of a particular foreign territory or country, or insular possession of the U.S. by virtue of merely having undergone any of the following: (i) simple combining operations, labeling, pressing, cleaning or dry cleaning, or packing operations, or any combination thereof; (ii) cutting to length or width and hemming or overlocking fabrics which are readily identifiable as being intended for a particular commercial use; ...(iv) one or more finishing operations on yarns, fabrics or other textile articles, such as showerproofing, superwashing, bleaching, decating, fulling, shrinking, mercerizing, or similar operations;..." In this case, although a different article of commerce has been created, the operations performed in Bangladesh or Sri Lanka do not constitute a substantial manufacturing or processing operation as noted in Section 12.130 (e) of the Customs Regulations. The hand towels, bath towels, washcloths, bar mops and bath mats are considered a product of the country where the fabric was manufactured, in this case Pakistan or India.

The applicable subheading for the hand towels and bath towels 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, of terry toweling or similar terry fabrics, of cotton, towels, other. The duty rate will be 10.3 percent ad valorem.

The applicable subheading for the washcloths will be 6302.60.0030, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen of terry toweling or similar terry fabrics, of cotton, other. The duty rate will be 10.3 percent ad valorem.

The applicable subheading for the bar mops will be 6307.10.2020, HTS, which provides for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths, other, bar mops (measuring 46 to 57 centimeters in length and 38 to 43 centimeters in width), of cotton terry fabric. The duty rate will be 10.5 percent ad valorem.

The applicable subheading for the bath mats will be 5702.49.1080, HTS, which provides for carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs, other, of pile construction, made up: of other textile materials: of cotton, other. The duty rate will be 4.2 percent ad valorem.

The hand towels and bath towels fall within textile category designation 363. The washcloths, bar mops and bath mats fall within textile category designation 369. Based upon international textile trade agreements, products of India and Pakistan are subject to visa requirements and quota restrictions.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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