CLA-2-57:OT:RR:NC:N3:349
Ms. Rita Lowry
Star Designs
4635 Progress Drive
Columbus, IN 47201
RE: The tariff classification of a bath mat, hand towel, bath towel, washcloth from India
Dear Ms. Lowry:
In your letter dated September 29, 2009 you requested a classification ruling on behalf of Sunham Home Fashions.
The submitted sample, identified as Product #32 Towel/Rug set, consists of a bath mat, hand towel, bath towel and washcloth. The reversible rug is made from 100 percent cotton yarns. It features loops on one side and cut and loop pile on the reverse side. The rug measures approximately 20 x 31.5 inches. The towels and washcloth are made from 100 percent cotton woven terry fabric. The towels and washcloth are hemmed on all four sides.
In your letter you refer to Product #32 as a Towel/Rug set. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:
(a) consist of at least two different articles which are prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet a particular need or carry out a specific activity;
(c) are put up in a manner suitable for sale directly to users without repacking.
The submitted bath mat, hand towel, bath towel and washcloth do not qualify as "goods put up for retail sale" as the components of the set are put up for different uses. Each item in the set will be classified separately.
The applicable subheading for the bath mat will be 5703.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carpets and other textile floor coverings, tufted, whether or not made up: of other textile materials. The duty rate will be 3.8 percent ad valorem.
The applicable subheading for the hand and bath towel will be 6302.60.0020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen, of terry toweling or similar terry fabrics, of cotton... other. The duty rate will be 9.1 percent ad valorem.
The applicable subheading for the washcloth will be 6302.60.0030, HTSUS, 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... other. The duty rate will be 9.1 percent ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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