CLA-2-63:OT:RR:NC:N3:349
Mr. Raj Bedi
Home Craft Imports Inc.
898 N Broadway, Suite 3
Massapequa, NY 11758
RE: The tariff classification of kitchen towels and dishcloths from India
Dear Mr. Bedi:
In your letter received by this office July 6, 2017, you requested a tariff classification ruling. You submitted four samples with your request. The samples will be returned to you.
Items 101A and 102A are two-pack sets of dishcloths constructed from 70 percent cotton and 30 percent polyester woven fabric. Item 101A is made from a pile fabric and features a small checkered pattern on both sides formed by white stripes and navy blue squares of which consist of uncut loops. Item 102A is of a waffle weave construction. Both cloths have rounded corners and the edges are finished with an overcast stitch. The cloths in both sets measure 12 x 12 inches. You state that you may also import the same items in other fabrics; items 101 and 102 will be made from a woven fabric composed of 70 percent cotton and 30 percent secondhand recycled fibers and items 101B and 102B will be composed of 100 percent cotton woven fabric.
Item 103A is a kitchen towel constructed from 70 percent cotton and 30 percent polyester terry woven fabric. The fabric features a checkered pattern formed by stripes and uncut loop squares on the face side. It measures 15 x 25 inches. All of the edges are hemmed. You state that you may also import the same item in other fabrics; item 103 will be made from a fabric composed of 70 percent cotton and 30 percent secondhand recycled fibers and item 103B will be composed of 100 percent cotton fabric.
Item # 104 is a kitchen towel made from 100 percent cotton, non-pile, printed, woven fabric. The fabric is printed with a floral pattern and measures 15 x 25 inches. All of the edges are hemmed.
The applicable subheading for item numbers 101, 101A, 101B, 102, 102A and 102B will be 6307.10.2027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Dish cloths: Of cotton.” The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for items numbers 103, 103A and 103B will be 6302.60.0010, 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: Towels: Dish.” The duty rate will be 9.1 percent ad valorem.
The applicable subheading for Item # 104 will be 6302.91.0045, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other: Of cotton: Other: Towels: Other: Dish.” The rate of duty will be 9.2 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 the World Wide Web at https://hts.usitc.gov/current.
Please note that separate Federal Trade Commission marking requirements exist regarding 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 these items. Information can also be found at the FTC website www.ftc.gov.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division