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NY I89592




January 16, 2003

CLA-2-63:RR:NC:TA:349 I89592

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0010

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320

RE: The tariff classification of a kitchen towel from India.

Dear Ms. Grego:

In your letter dated December 17, 2002 you requested a classification ruling.

The instant sample, referred to as SKU 131540, is a blue colored towel. This is an updated version of the towel that was the subject of New York ruling letter I87427 dated November 7, 2002. The towel is made from 100 percent cotton terry toweling fabric that has uncut loops on both sides. It is hemmed on all four sides and the towel measures approximately 16 x 25 inches. You have indicated that this towel will be sold as a kitchen towel. The words "Kitchen Towel" are printed on the country of origin label and on a separate hang loop that is sewn along two seams at the corner of the towel. In addition, a plastic hang loop and a paper hang tag (with the UPC number, fiber content, origin, words kitchen towel, etc.) are gunned to the towel. In Headquarters Ruling Letter (HQ) 962455 of June 30, 1999 and 964688 of May 1, 2001 similar towels that were marked as above and marketed as kitchen towels were classified as dish towels. Following those rulings, this towel will be classified as a dish towel.

The applicable subheading for the towels 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, of terry toweling or similar terry fabrics, of cotton towels: dish. The duty rate will be 9.2 percent ad valorem.

The towels fall within textile category designation 369. Based upon international textile trade agreements products of India are not subject to quota or visa requirements.

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,

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