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NY M82096





April 13, 2006

CLA-2-63:RR:NC:N3:349 M82096

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.93.1000; 6302.91.0045; 6302.93.1000; 9601.90.2000

Mr. Angel Rodriguez
Panalpina, Inc.
1776 On The Green
Morristown, NJ 07960

RE: The tariff classification of kitchen towels and shell placemats from China, India and Taiwan.

Dear Mr. Rodriguez:

In your letter dated March 10, 2006 you requested a classification ruling on behalf of Town and Country Linen Corp.

You submitted samples of six kitchen towels and two placemats. The towels may be sold individually, as a 2- towel pack or 7-towel pack. Two styles of the towels are made from 100 percent cotton terry fabric. The face side of the towels is sheared and printed with a floral pattern. The reverse side has uncut loops. All of the edges are hemmed. One towel measures 17 x 28 inches and the other 15 x 25 inches.

The next two styles of towels are made from 100 percent cotton flat woven fabric. The 7-pack of towels contains different colored towels that are printed with white polka dots. The towels measure 18 x 28 inches and all of the edges are finished. The 2-pack towels features one towel that is yarn dyed and has a stripe pattern. The other towel features a yarn dyed stripe pattern and sections of waffle weave squares. The towel measures 17 x 28 inches and the edges are hemmed.

The last two styles are micro fiber kitchen towels. One towel is made from 80 percent polyester, 18 percent cotton and 2 percent other fiber woven terry fabric. It measures 15 x 25 inches and all of the edges are hemmed. The face of the towel is embroidered with strawberries. One end of this towel has an approximately 2-inch flat woven border. The other towel is made from 80 percent polyester and 20 percent cotton woven terry fabric. It measures 15 x 26 inches and all of the edges are hemmed. The towel features six flat woven stripes.

The circular placemats measure approximately 14-3/4 inches in diameter. They are made from “capiz” shells. One placemat is white and the other gold in color

The applicable subheading for the cotton terry towels will be 6302.60.0010, Harmonized Tariff Schedule of the United States (HTSUS), 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 9.1 percent ad valorem.

The applicable subheading for the flat woven cotton towels will be 6302.91.0045, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton... other: towels: other: dish. The duty rate will be 9.2 percent ad valorem. 

The applicable subheading for the micro fiber towels will be 6302.93.1000, HTSUS, which provides for bed linen, table linen, toilet linen, and kitchen linen: other: of man-made fibers: pile or tufted construction. The rate of duty will be 6.2 percent ad valorem. 

   The applicable subheading for the capiz shell placemats will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked ivory, bone, tortoise-shell, antlers, coral, mother-of-pearl and other carving material, and articles of these materials (including articles obtained by molding): other: worked shell and articles thereof. The rate of duty will be Free.    

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The terry and flat woven towels fall within textile category designation 369. The micro fiber towels fall within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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