Ms. Marilyn Santos
Supreme International, LLC.
3000 NW 107th Ave.
Miami, FL 33172
RE: The tariff classification of a sports towel from China
Dear Ms. Santos:
In your letter dated June 28, 2021, you requested a tariff classification and status under the United States-Jordan Free Trade Agreement (US-JFTA) ruling. A sample was provided and will be retained per our discussion.
The submitted sample, style PVAF90G4, is a sports towel. The towel is made from 100 percent cotton woven terry toweling and has been printed with the PGA Tour silhouette logo. The printed side of the towel is sheared and the other side has uncut loops. The towel measures approximately 21 x 17 inches and all four edges are flat woven and hemmed. The towel is tri-folded and has a metal grommeted hole at the top through the three layers through which a metal carabiner has been inserted. The carabiner is used to hang the towel on a golf bag or golf cart.
The applicable subheading for the sports towel will be 6307.90.8940, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up articles, including dress patterns: Other: Other: Surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton: Cotton towels of pile or tufted construction." The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.8940, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended effective December 15, 2019 and is not currently in effect. See 84 Fed. Reg. 69,447 (December 18, 2019).
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
You have also requested the status of the towel under the US-JFTA if produced in Jordan; however, you have not provided sufficient information to allow us to provide a ruling addressing US-JFTA status. Requirements under the US-JFTA can be found under Title 19, Part 10, Subpart K of the Code of Federal Regulations. If you require a ruling concerning the US-JFTA, please provide the origin and cost of all materials; the country of manufacture and the direct cost of processing for each manufacturing step; and a declaration as to whether or not the product will be imported directly from Jordan and submit a new binding ruling request.
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 firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division