CLA-2-63:RR:NC:TA:349 K80942

Mr. Daniel Percival
East West Associates, Inc.
4821 Northam St.
La Mirada, CA 90638

RE: The tariff classification of towels from China.

Dear Mr. Percival:

In your letter dated December 15, 2003 you requested a classification ruling on behalf of Softness Textiles (USA) Inc.

You submitted samples of two towels. Item no. 1 (3-pack) is an automobile cleaning towel. It is made from 100 percent cotton terry fabric. The fabric has uncut loops on both sides. The towel is hemmed on all four sides and measures 15 x 18 inches. The three towels are packaged with a paper wrap that shows a picture of an automobile and the phrases “car care made easy” and “Professional Detailing Towels.” Item no. 2 (3-pack) is a polishing cloth. The cloth is made from 100 percent cotton woven fabric. The fabric is napped on both sides. The yellow colored cloth measures approximately 14 x 24 inches. All of the edges are finished with an overcast stitch. The three cloths are packed with a paper wrap. The applicable subheading for the car cleaning towel and polishing cloth will be 6307.10.1090, Harmonized Tariff Schedule of the United States (HTS), for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar

cleaning cloths: dustcloths, mop cloths and polishing cloths, of cotton… other. The duty rate will be 4.1 percent ad valorem. The towel and cloth fall within textile category designation 369. Based upon international textile trade agreements from China are not subject to quota or the requirement of a visa.

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.

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