CLA-2-63:RR:NC:N3:349
Ms. Carey Ng
Taylor Home Fashions Ltd.
7/F., Po Shau Center
115 How Ming Street, Kwum Tong
Kowloon, Hong Kong
RE: The tariff classification of a towel from China
Dear Ms. Ng:
In your letter dated March 9, 2009 you requested a classification ruling.
The instant sample, identified as Style No. G0002, is a hand towel. The towel is made from 100 percent cotton woven velour fabric. It measures 16 x 28 inches. The towel is sheared on one side with terry loops on the other. The sheared side has flat woven (non pile) stripes creating a square and rectangular design.
In your letter you suggest classification under subheading 6302.91.0025, HTSUS, as other pile towels. The Explanatory Notes to Heading 5802 describe terry toweling fabric as the fabric where “the loops often appear twisted and are generally produced on both sides of the cloth, but sometimes on one only; they may sometimes be cut.” Since cut loops (velour) do not exclude this towel from being considered of terry toweling or similar terry fabric, it will be classified as such.
The applicable subheading for the towel will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen, of terry toweling or similar terry fabrics, of cotton... other. The duty rate will be 9.1 percent ad valorem.
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/.
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