CLA-2-63:S:N:N6:349 811976

Ms. Kathleen Blaser
Blaser & Mercile, Inc.
P.O. Box 81309 AMF
Cleveland, Ohio 44181

RE: The tariff classification of dish towels from Portugal.

Dear Ms. Blaser:

In your letter dated June 19, 1995 you requested a tariff classification ruling.

You submitted three dish towels. The first towel referred to in your letter as a "flat towel", is a towel made of 100 percent cotton woven fabric. It measures 50 x 73.5 centimeters and all four edges are hemmed. The towel is blue in color and has four thin stripes and a large center jacquard woven stripe. The center stripe has a jacquard woven pot and dish design. The second towel referred to in letter as "terry towel", is a green colored towel made of 100 percent terry toweling fabric. It measures 43 x 73.5 centimeters and all four edges are hemmed. The towel features a jacquard woven segment with a pot and pan design and also has four checkered stripes.

The third towel referred to a "dual towel", is a towel made of 100 percent cotton. The face of the towel has terry loops while the back is flat woven. All four edges are hemmed and it measures 40 x 73.5 centimeters. It is blue in color and at each end there is a stripe with the word "Calphalon". The three towels are being returned. The applicable subheading for the "flat towel" will be 6302.91.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton... other: towels: jacquard figured. The rate of duty will be 10.4 percent ad valorem.

The applicable subheading for the other two towels will be 6302.60.0010, 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 rate of duty is 10.2 percent ad valorem.

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