CLA-2-63:RR:NC:TP:349 815787

Mr. Eric Last
Rosatex, Inc.
385 Oyster Point Blvd.
Suite 2
South San Francisco, CA 94080

RE: The tariff classification of flour sack towels from India.

Dear Mr. Last:

In your letter dated November 6, 1995 you requested a classification ruling. You submitted three samples of unbleached flour sack towels. The towels are made of 100 percent cotton woven fabric. Two of the edges of the towels are hemmed and the other two are selvage edge. The towels will be imported in three sizes 31 x 32 inches, 31 x 36 inches, and 36 x 40 inches. They will be bleached and packaged for retail sale in the United States. The finished flour sack towels are sold at retail as kitchen towels.

The applicable subheading for the flour sack towels will be 6302.91.0045, 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: other: dish. The duty rate will be 10.4 percent ad valorem.

The towels fall within textile category designation 369. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa.

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. 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 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 212-466-5854.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division