CLA-2-63:RR:NC:N3:349
Ms. Margaret Polito
222 Riverside Drive, Suite 14E
New York, New York 10025
RE: The tariff classification of a towel from Pakistan
Dear Ms. Polito:
In your letter dated September 2, 2010 you requested a classification ruling on behalf of WestPoint Home, Inc.
The submitted sample is referred to as a hair towel. The towel is made from 97 percent cotton and 3 percent spandex terry fabric. It is hemmed on all four sides. The rectangular towel measures 25 x 35 inches. A woven fabric label with the word “Hanes” is sewn to the center of one end of the towel.
In your letter you suggest that the instant towel is properly classifiable under subheading 6505.90.2060, HTSUS, as hats and other headgear. Hair turbans of chapter 65 must be shaped to fit the head. The item in question, a hair towel, is rectangular and is not shaped to fit the head. The fabric “loop” is a textile fabric label attached to one end of the towel that identifies the item as a “Hanes” towel. The header refers to the item as a “stretch” hair towel” and does not show any special use for the textile fabric label as a “loop.” As the item is rectangular and not shaped to the head it is not headgear of chapter 65.
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