CLA-2-63:RR:NC:N3:349

Ms. Sidestra Elvi
Liss Global Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a kitchen towel from China

Dear Ms. Elvi:

In your letter dated April 23, 2009 you requested a classification ruling.

The submitted sample is identified as a “Halloween Kitchen Towel” Liss Item # 9004710 and Mfg. # T400JA00526. The towel is made from 100 percent cotton woven terry fabric. The fabric is sheared on one side and the reverse side has uncut loops. The towel measures 15 x 25 inches and are hemmed on all four sides. It is printed with a Halloween theme.

Although the towel has a festive look Note 1(v) of Chapter 95 Harmonized Tariff Schedule of the United States (HTSUS) states… "This chapter does not cover tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material)". The instant towel is utilitarian article and classifiable under Chapter 63.

The applicable subheading for the kitchen towel will be 6302.60.0010, HTSUS, which provides for 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 duty rate will be 9.1 percent ad valorem.

However, such classification may be affected by the current litigation in the Court of International Trade (CIT) in Michael Simon Design, Inc. v. United States, Consolidated Case No. 09-00016, and Target Stores v. United States, Case No. 09-00039 (collectively, “Michael Simon II”), in which plaintiffs are challenging the implementation of Note 1(v) to Chapter 95 and Subheading 9817.95.05.

Accordingly, upon request, liquidation of entries of this merchandise shall be extended pursuant to 19 C.F.R. 159.12(a) (1) (ii) and (d) (2). A request may cover more than one entry, but each entry must be identified by number. Before an extension expires, you may, in accordance with 19 C.F.R. 159.12(d)(2), request another extension in writing, up to the three year statutory limit for extension of liquidations in 19 C.F.R. 159.12(e).

If you do not request that the liquidation of your entries be extended, or the current litigation has not been resolved at the end of the 4-year period from the date of entry, the entry shall be liquidated, with the articles classified under the HTSUS provision indicated in this letter, pursuant to Note 1(v) to Chapter 95, HTSUS.

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