CLA-2-63:RR:NC:TA:349 D81789
Ms. Belinda M. Del Rio
B.D.R. Associates
P.O. Box 3847
Whittier, Calif. 90605
RE: The tariff classification of kitchen towels from India or
Taiwan.
Dear Ms. Del Rio:
In your letter dated August 27, 1998 you requested a
classification ruling.
The instant samples are a variety of kitchen towels. All
eight towels are made from 100 percent cotton terry toweling
fabrics. The fabrics have uncut loops on both sides. All four
sides of the towels are hemmed. The towels vary in size from 16 x
26 inches to 19 x 28 inches. The towels feature various designs
such as a check, stripe and popcorn. One towel has a flat woven
border with a design of different kitchen utensils.
In your letter, you made reference to and enclosed a copy of
New York Ruling Letter (NYRL) C85607 dated March 27, 1998. NYRL
C85607 addressed the issue of a plain pink towel measuring
approximately 16 by 26 inches. It is your belief the instant
towels are similar to the one ruled on in NYRL C85607. The
Guidelines for the Reporting of Imported Products in Various
Textile and Apparel Categories (the Guidelines), 53 Federal
Register 52563 state in relevant part: "Dish towels (category 369)
and hand towels (category 363) fall within the same size range, 15
to 18 inches wide and 24 to 32 inches long, and are sometimes
difficult to distinguish from each other. With one exception, dish
towels always have a design printed on them or woven or knit into
them. The design may be in the form of pictures of fruit, kitchen
utensils, chickens, etc., or may be checks, stripes, or similar
patterns." As all of the instant towels feature one or more of
these dish towel type designs, the towels will be classified as
such.
The applicable subheading for all the towels will be
6302.60.0010, Harmonized Tariff Schedule of the United States
(HTS), which 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 9.8 percent ad valorem.
All of the towels fall within textile category designation
369. Based upon international textile trade agreements products of
India and Taiwan are subject to quota and the requirement of a
visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that you
check, close to the time of shipment, the Status Report on Current
Import Quotas (Restraint Levels), an internal issuance of the U.S.
Customs Service, which is available for inspection at your local
Customs office.
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 212-466-5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division