CLA-2-63:RR:NC:TA:349 J80430
Mr. Amit Sawhney
Matchpoint L.L.C.
350 5th Ave, Suite # 2706
New York, NY 10118
RE: The tariff classification of a kitchen towel from India.
Dear Mr. Sawhney:
In your letter dated January 23, 2003 you requested a classification ruling.
The instant sample is a red colored towel. The towel is made from 100 percent cotton terry toweling fabric. One side of the towel is sheared. It is hemmed on all four sides and the towel measures approximately 16 x 24.5 inches. The words "Kitchen Towel" are printed on the country of origin label and on a separate hang loop that is sewn along two seams at the corner of the towel. You have stated that the instant towel blank will be printed or embroidered and sold as a kitchen towel. In Headquarters Ruling Letter (HQ) 962455 of June 30, 1999 and 964688 of May 1, 2001 similar towels that were marked as above and marketed as kitchen towels were classified as dish towels. Following those rulings, this towel will be classified as a dish towel.
The applicable subheading for 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 9.2 percent ad valorem.
The towel falls within textile category designation 369. Based upon international textile trade agreements products of India are not subject to quota or visa requirements.
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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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.
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