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NY J85982




July 25, 2003

CLA-2-63:RR:NC:TA:349 J85982

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020; 6302.60.0030

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of bath towels from Thailand.

Dear Ms. Liu:

In your letter dated June 25, 2003 you requested a classification ruling.

The instant sample, item #B74B3002, is a 3-pc. bath towel set . You will be importing three other designs. A picture was submitted of those towel sets. The instant set consists of a bath towel, hand towel and washcloth. All of the towels are made from 100 percent cotton terry woven fabric. One side is sheared and the reverse has uncut loops. All of the edges are hemmed. The bath towel measures 22 x 42 inches, the hand towel measures 15 x 25 inches and the washcloth measures 12 inches square. Located near one end of each item is a star applique that contains embroidery. As requested the sample is being returned.

The applicable subheading for the bath towel and hand towel with the star design (item #B74B3002) 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 towels: other. The duty rate will be 9.2 percent ad valorem.

The applicable subheading for the washcloth with the star design (item #B74B3002) will be 6302.60.0030, 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 other. The duty rate will be 9.2 percent ad valorem.

The bath and hand towels fall within textile category designation 363. The washcloth falls within textile category designation 369. Based upon international textile trade agreements products of Thailand in category 363 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.

You also submitted a picture of three other towel sets. The designs on these towels include a Christmas tree, snowman and festive bear. The issue of the scope of the term “festive articles” under 9505 is currently pending before the United States Court of Appeals for the Federal Circuit in the matter of Park B. Smith Ltd. V. United States, Court of Appeals No. 01-1578 (cross appeal # 01-1586). Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following:

No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom.

In light of the prohibition set out in 19 CFR 177.7(b), and as the instant classification ruling request is closely related to the issue presently pending in the Court of Appeals, we are unable to issue a classification ruling letter to you with respect to the towel sets containing the Christmas tree, snowman and bear designs. When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, U.S. Customs Service, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119.

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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