CLA-2-63:OT:RR:NC:N3:349
Mr. Charles Santarelli
Mersant International Ltd.
158-12 Rockaway Boulevard
Jamaica, NY 11434
RE: The tariff classification of a towel from Spain
Dear Mr. Santarelli:
In your letter dated October 13, 2011 you requested a classification ruling.
The submitted sample, identified as Style # Blue Tropic S110000008, is a towel. It is made from 70 percent polyester and 30 percent polyamide fabric. The fabric, which appears to be non-woven, has a brushed surface. It measures 37 x 68.5 inches and is hemmed on all four sides. The towel is printed on both sides. A marking label is incorporated as part of the printed design on the reverse side. The “label,” which is printed approximately every 20 inches, provides the fiber content, washing information, a website and the phrase “Designed and made in Barcelona.” The towel is packaged for retail sale in a zippered bag. The bag is made from a coated man-made strip fabric with a clear vinyl window. The bag is marked with the phrase “Bubel is designed and produced in Barcelona.”
The applicable subheading for the towel will be 6302.93.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: other. The duty rate will be 9.9 percent ad valorem.
As noted above the instant towel is marked with the phrase “Designed and made in Barcelona.” The bag is marked with the phrase “Babel is designed and produced in Barcelona.” Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law... every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.
The proposed marking of the towel and bag does not meet the requirements of 19 U.S.C. 1304 and 19 CFR Part 134 as it does not specify the name of the country of origin. The proposed marking is not an acceptable country of origin marking for the imported towel.
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