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May 14, 1999

CLA-2-63:RR:NC:TA:349 E81064

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020

Mr. Sean Cole
ASG USA
30 Pulaski Street
Bayonne, NJ 07002

RE: The tariff classification of a tie towel from China.

Dear Mr. Cole:

In your letter dated April 21, 1999 you requested a classification ruling.

You submitted a sample of a tie towel. However, in your letter you indicate that you will be importing only the towel portion. The towel is made from 100 percent terry toweling fabric. The front portion is sheared and is printed with a floral design. The back portion of the towel has uncut loops. One edge along the width side is unfinished and the other has a fringe. Both edges along the length side are hemmed. The top padded portion will be sewn to the towel after importation. As requested the sample is being returned to you.

The General Rules of Interpretation (GRIÂ’s) governs classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. GRI 2(a) provides the following:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

Given the general appearance of the submitted sample, although unfinished along one side, it is clear that it has the essential character of a towel. Therefore the article in question is classifiable in Heading 6302.

The applicable subheading for the 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 linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton towels: other. The duty rate will be 9.7 percent ad valorem.

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.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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