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

Mr. John Meyer
Eurow & O’Reilly Corporation
51 Moreland Rd.
Simi Valley, CA 93065

RE: The tariff classification of towels and textile covered baskets from China

Dear Mr. Meyer:

In your letter dated January 20, 2017, you requested a tariff classification ruling. Your letter was submitted with a photograph of the item in lieu of a sample.

Item NL-GBS-GT-12 is described as “a bathroom guest basket set for drying hands intended for use in the home.” The item consists of two nested textile covered wire baskets and 12 folded towels which are placed inside the top nested basket. The open topped, rectangular-shaped baskets are wire-framed, lined with a cotton woven fabric and covered on the outside with two polyester woven fabrics sewn together horizontally around the basket to create a two-toned effect. The baskets include textile fabric handles on the sides which protrude through holes with metal grommets. The towels are stated to be made from an 85 percent polyester and 15 percent polyamide woven, cut pile fabric. The towels measure 12 x 12 inches and have finished edges. While you refer to these items as “towels” because of their intended use to dry hands, this office recognizes that similar articles of the same size are generally identified as “washcloths.” Item NL-GBS-GT-9 will be imported in the same manner but will include nine towels.

Although you refer to Items NL-GBS-GT-9 and NL-GBS-GT-12 as sets, they do not qualify as “goods put up in sets for retail sale." The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System at the international level and are generally indicative of the proper interpretation of these headings. The EN (X) to GRI 3(b) is relevant here and states, (X) For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:

consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repacking (e.g. in boxes or cases or on boards).

In this case, the baskets and towels are classified in two different headings and will be imported in either a retail box or the contents will be banded together and sold together as sets at retail; however, the second criterion is not met. The baskets and their contents are separate articles put together for marketing purposes. They are not classifiable as sets because the baskets and towels do not meet a particular need or perform a specific activity together. Therefore, each item will be classified separately.

The applicable subheading for the towels will be 6302.93.1000, 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: Pile or tufted construction.” The duty rate will be 6.2 percent ad valorem.

The applicable subheading for the textile covered basket will be 6307.90.9889, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 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 the World Wide Web at https://hts.usitc.gov/current.

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 Kim Wachtel at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division