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 > 2002 NY Rulings > NY H89700 - NY H89746 > NY H89745

Previous Ruling Next Ruling
NY H89745




April 12, 2002

CLA-2-63:RR:NC:TA:349 H89745

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020; 6302.60.0030

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

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

Dear Mr. Maher:

In your letter dated March 20, 2002 you requested a classification ruling on behalf of Cudlie.

The submitted sample, identified as style 89371W, is comprised of a hooded towel and two washcloths. All three items are made from 100 percent cotton terry toweling fabric. They are sheared on one side with uncut loops on the reverse. The hooded towel measures approximately 29 x 30 inches and the edges are finished with a strip of woven fabric. One corner of the towel has a triangular piece forming a pocket. One side of the pocket is trimmed. This pocket is used as a hood to cover an infant's head after a bath, while the rest of the towel is used to dry off or to cover the infant. The pocket is embroidered with the phrase “I Love Daddy”.

The washcloths are rolled up and tied with a pink ribbon. They measure approximately 9 x 10 inches. The edges are finished with a strip of woven fabric and a crocheted scalloped stitch. As requested the sample is being returned.

Please note, that style number 89371W does not meet the qualifications of "goods put up in sets for retail sale". In order to qualify as a set the components of the set must meet all three of the following criteria:

1- consist of at least two different articles which are, prima facie, classifiable in different headings;

2- put up together to meet a particular need or carry out a specific activity;

3- packed for sale directly to users without repacking.

In this case the first criteria is not met since the hooded towel and washcloths are classifiable in the same subheading.

The applicable subheading for the hooded 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 9.3 percent ad valorem.

The applicable subheading for the washcloths will be 6302.60.0030, HTS, which provides for bed linen, table linen, toilet linen, kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton other. The duty rate will be 9.3 percent ad valorem.

The hooded towel falls within textile category designation 363. The washcloth falls within textile category designation 369. Based upon international textile trade agreements the hooded towel from China is 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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: