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NY E88988




December 14, 1999

CLA-2-63:RR:NC:TA:349 E88988

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0010; 6302.60.0020

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

RE: The tariff classification of towels from China and Hong Kong.

Dear Mr. Cole:

In your letter dated November 11, 1999 you requested a classification ruling on behalf of Town & Country Linen Corp.

You submitted four towels. All of the towels are made from 100 percent cotton terry fabric. The edges are hemmed and the towels measure approximately 14-3/4 x 25 inches. They are of a sheared velour front construction, with full loop terry on the back. A large 2-5/8 inch square label is sewn to the sheared side near one end. On two of the towels the label is embroidered with the words “Chino basic Kitchen Towel”. The words “Kitchen Towel” are approximately ¼ inch high. The label on the other two towels is embroidered with the words “Chino basic”. As requested all of the towels are being returned.

In your letter, you inquire as to what the classification and category designation would be for towels with the words “Kitchen Towel” printed on the towel itself, or if the words “Kitchen Towel” were printed on a sewn-in-label. Without a sample, we are unable to rule on the towel printed with the words “Kitchen Towel”. For the purpose of this ruling, it is assumed that the printed label with the words “Kitchen Towel” will be identical to the submitted sample in the size of the lettering, size of the label and the placement of the label. In Headquarters Ruling Letter (HRL) 089951 dated October 29, 1991 Customs addressed the issue of plain towels. HRL 089951 stated in part. “The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, 53 FR 52563, (Textile Guidelines) were developed to facilitate classification at the statistical level, as well as to assist in determining the appropriate textile quota category.” The Textile Guidelines, provide in pertinent part that:

Dish towels (category 369) and hand towels (category 363) fall within the same size range, 15 to 18 inches wide and 24 to 32 inches long, and are sometimes difficult to distinguish from each other. With one exception, dish towels always have a design printed on them or woven or knit into them. The design may be in the form of pictures of fruit, kitchen utensils, chickens, etc., or may be checks, stripes, or similar patterns. The dish towels that usually do not have a design are light weight, plain woven, nonpile cotton towels that may be similar to, but readily distinguishable from, shop towels which are made from a much coarser fabric. In the event that no clear distinction based on pattern, design, or otherwise can be made, the article will be classified as an “other” towel in category 363 because it is readily susceptible to more than one use.”

Following the above the two towels with the words “Chino basic Kitchen Towel” embroidered or printed on a large label will be classified as “kitchen towel”. The towels that are only printed or embroidered with “Chino basic” are considered as “other towels” and will be classified as such.

The applicable subheading for the towels printed with the words “kitchen towel” on a large label will be 6302.60.0010, 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, or terry toweling or similar terry fabrics, of cotton... towels: dish. The duty rate will be 9.7 percent ad valorem. Effective January 2000 the duty rate will be 9.6 percent ad valorem.

The applicable subheading for the other two 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: 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. Effective January 2000 the duty rate will be 9.6 percent ad valorem.

The towels printed or embroidered with the words “kitchen towel” fall within textile category designation 369. The other two towels fall within textile category designation 363. Based upon international textile trade agreements products of China and Hong Kong 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.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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