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NY G81493




October 10, 2000

CLA-2-63:RR:NC:TA:349 G81493

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020

Mr. Mike Choi
MKC Customs Brokers Int’l, Inc.
P.O. Box 91042
Los Angeles, CA 90009-1042

RE: The tariff classification of towel blank from Thailand, China, India, Taiwan, Cambodia, Egypt and Brazil.

Dear Mr. Choi:

In your letter dated September 12, 2000 you requested a classification ruling on behalf of Cecil Saydah Co.

You submitted a printed towel but indicated in your letter that you will be importing a towel blank. The towel will be made from 100 percent cotton terry toweling fabric. All of the edges will be hemmed and it will measure approximately 16 x 25 inches. The submitted towel contains a sewn on label printed with the words “kitchen towel”.

In your letter you propose to use the label with the words “kitchen towel” to indicate the towels final use rather than print the words “kitchen towel” directly on the towel as is done currently. In Headquarters Ruling Letter (HRL) 089951 dated October 29, 1991, Customs addressed the issue of plain white terry towels. HRL 089951 states in part:

"The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories (the Guidelines), 53 Fed. Reg. 52563, were developed to facilitate statistical classification and the determination of the appropriate textile categories. The Guidelines state in pertinent part: The dish towels that usually do not have a design are light weight, plain woven, nonpile cotton towels... 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. The towel in question is plain white; consequently, no clear distinction can be drawn on pattern. The towel is made from terry cloth, a pile fabric. According to the Guidelines, dish towels without any design are made from nonpile fabric."

The towel blank will be made from a terry cloth fabric and in its imported condition, the towel is readily susceptible to more than one use. The attached label with the words “kitchen towel” is not securely affixed and can easily be removed or torn. That label does not limit the instant towel to a specific use. Following the reasoning outlined in HRL 089951, the instant towel will be classified as an "other" towel in category 363.

The applicable subheading for the towel blank will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton other. The duty rate will be 9.6 percent ad valorem.

The towel falls within textile category designation 363. Based upon international textile trade agreements products of Thailand, China, India, Taiwan and Brazil 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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