CLA-2-63:RR:NC:TA:349 K89112
Mr. Kaopio O. LeVaughn
2 Dynamic Worldwide Industries
41-648 Kalanianaole Highway
Waimanalo, Hawaii 96795
RE: The tariff classification of a rally towel from China and Pakistan.
Dear Mr. LeVaughn:
In your letter dated August 20, 2004, received by this office on September 13, 2004 you requested a classification ruling.
You submitted a sample of a rally towel. The towel is made from 100 percent cotton terry fabric. One side has cut loops and the reverse has uncut loops. All of the edges are hemmed. The towel measures approximately 16 x 18.5 inches. At time of import the face side of the towel is printed with football team logos and other information possibly including the date of and name of a specific event and corporate sponsors. The rally towels will only be available at stadiums or arenas.
The applicable subheading for the towel will be 6307.90.8940, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton… cotton towels of pile or tufted construction. The duty rate will be 7 percent ad valorem.
The towel falls within textile category designation 363. Based upon international textile trade agreements products of China and Pakistan 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.
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,
National Commodity
Specialist Division