Mr. Allen Guo
Ashford Textiles LLC
16921 Western Ave.
Gardena, CA 90247
RE: The tariff classification of a towel and calendar from China.
Dear Mr. Guo:
In your letter dated October 28, 2003 you requested a classification ruling.
You submitted a sample of a towel and printed calendar. The towel will be made from either 100 percent bamboo or 70 percent bamboo and 30 percent cotton woven terry fabric. It has uncut loops on both sides. All of the edges are hemmed. One end of the face of the towel contains an embroidered design. The hand towel measures 14 x 30 inches. For purposes of this ruling we are assuming that the bamboo that you refer to is actually an artificial fiber derived from bamboo.
The calendar is made from 100 percent cotton terry woven fabric. One side is printed with a monkey motif, the year 2004 and various months. It is affixed to polyvinyl piece at each end. The top plastic component has two hangers used to attach the calendar to a wall. The item measures 24 x 40 inches.
The applicable subheading for the towel will be 6302.93.1000, Harmonized Tariff Schedule of the United States (HTS), 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 6.3 percent ad valorem.
The applicable subheading for the calendar will be 4910.00.6000, HTS, which provides for calendars of any kind, printed, including calendar blocks; other. The duty rate will be 0.3 percent ad valorem.
The towel falls within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or visa restrictions.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item, particularly with regard to the labeling of artificial fibers derived from bamboo.
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.
Robert B. Swierupski