CLA-2-63:S:N:N6: 349 883178
Mr. Ron Sias
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038
RE: The tariff classification of a bath towel, washcloth, and
hand towel from Thailand.
Dear Mr. Sias:
In your letter dated February 19, 1993, on behalf of F.W.
Woolworth Co., you requested a tariff classification ruling.
The instant samples are a bath towel, washcloth, and hand
towel made of 100 percent cotton fabric. One side of the towel
is velour and the other side has uncut terry loops. As stated in
your letter, the bath towel measures 22 inches by 42 inches, the
washcloth 12 inches by 12 inches, and the hand towel 16 inches by
25 inches. All three are cream colored and the velour side
contains a fan applique and embroidered floral bow design. As
requested the samples are being returned.
In your letter, you refer to these items as a three piece
embroidered bath set . The Explanatory Notes, which constitute
the official interpretation of the Harmonized Tariff Schedule of
the United States at the international level, state in Note (X)
to Rule 3 (b) that the term "goods put up in sets for retail
sale" means goods which:
(a) consist of at least two different articles which are
prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet
a
particular need or carry out a specific activity;
(c) are put up in a manner suitable for sale directly to
users
without repacking.
In this instance the first criteria is not met since the
bath towel, hand towel, and washcloth are all classifiable in the
same eight digit subheading, 6302.91.00, HTSUSA. Therefore,
these items do not qualify as a set and are to be classified
individually.
The applicable subheading for the bath towel and hand towel
will be 6302.91.0015, Harmonized Tariff Schedule of the United
States (HTS), which provides for bed linen, table linen, toilet
linen and kitchen linen: other: of cotton... of pile or tufted
construction: towels: other. The rate of duty will be 10.5
percent ad valorem.
The applicable subheading for the washcloth will be
6302.91.0025, HTS, which provides for bed linen, table linen,
toilet linen and kitchen linen: other: of cotton... of pile or
tufted construction: other. The rate of duty is 10.5 percent ad
valorem.
The bath towel and hand towel fall within textile category
designation 363. The washcloth falls within textile category
designation 369. Based upon international trade agreements,
products of Thailand are subject to quota and visa requirements.
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. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels),an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport