United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY B84247 - NY B84370 > NY B84354

Previous Ruling Next Ruling
NY B84354




May 6, 1997

CLA-2-63:RR:NC:TA:349 B84354

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020; 9404.90.2000

Mr. Michael L. McGinley
SC Products, Inc.
4528 Belleview
Suite 105
Kansas City, MO 64111

RE: The tariff classification of a beach towel and pillow from China.

Dear Mr. McGinley:

In your letter dated April 9, 1997 you requested a classification ruling.

The instant samples are a beach towel and a pillow. The towel will be made from either 100 percent cotton or 90 percent cotton and 10 percent polyester terry toweling fabric. All four edges are hemmed and it measures approximately 30 x 62 inches. The pillow is cylindrical in shape. The outershell is made of 100 percent terry toweling fabric filled with a solid piece of polyurethane foam. The cover has a zipper.

For Customs purposes the combination package of the towel and pillow are not considered a set. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3(b) that the tern "goods put up in sets for retail sale" means goods which:
(a) consist of at least two different articles which are prima facie, classifiable in different headings:

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity:

(c) are put up in a manner suitable for sale directly to users without repacking.

In this instance the second criteria is not meet since the towel and pillow are designed to carry out a different activity and meet a divergent need.

The applicable subheading for the beach 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 and kitchen linen, of terry toweling or similar terry fabrics, of cotton... towels: other. The duty rate will be 9.9 percent ad valorem.

The applicable subheading for the pillow will be 9404.90.2000, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other.

The towel falls within textile category designation 363. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

Presently, subheading 9404.90.2000, HTS, is not currently assigned a textile category and products therein are not subject to quota or visa requirements.

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. 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 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 212-466-5854.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

Previous Ruling Next Ruling

See also: