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March 5, 1999

CLA-2-95:RR:NC:SP:222 D88073

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Mr. Jimmy Gu
Shanghai J&C Mills, Inc.
66-36 Yellowstone Blvd, #18B
Forest Hills, NY 11375

RE: The tariff classification of a decorated hanging kitchen towel from China.

Dear Mr. Gu:

In your letter dated February 9, 1999, you requested a tariff classification ruling.

The submitted sample is a printed cotton hanging towel. It is designed to be hung in the kitchen as decoration. It is made of 100% cotton. It has stars, trees, candy canes and other designs printed on it. Both sides are capped and the bottom is fringed. The top of the hanging towel is sewn to a Santa Claus face with a red hat and a white puff ball at the end. A textile string is attached to the top of the head so this article can be tied to the stove, refrigerator, or cabinet in the kitchen as a decoration during the Christmas holidays. The towel does not function as a towel but merely as a decoration.

There is no quota or visa required for items classified in subheading 9505.

The applicable subheading for the hanging towel will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty 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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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