CLA-2-63:OT:RR:NC:N3:349
Ms. Connie Wang
Unisun Group Inc.
115 Franklin Turnpike, #132
Mahwah, NJ 07430
RE: The tariff classification of a towel and a children’s cover-up from China
Dear Ms. Wang:
In your letter dated June 15, 2021 you requested a tariff classification ruling. Photographs in lieu of samples were provided.
Item 1 is a towel made from 100 percent cotton jacquard woven terry toweling. The towel measures 16 x 48 inches and is hemmed on all four sides. The towel is woven in a dot design and the words “THINK HAPPY BE HAPPY.” It is marketed as a workout towel for use in the home, at the gym or yoga studio or while engaging in other athletic activities and is sold as a 2-pack.
Item 2 is a child’s hooded cover-up made from 100 percent cotton woven pile fabric. One side of the cover-up is velour (sheared pile) while the reverse side has terry loops. The velour side which provides the outer surface of the garment is printed with a dinosaur design. The cover-up has hemmed edges and measures 24 x 46 inches in size. There is an oval shaped opening cut out in the center of the rectangular shaped garment and a self fabric hood is sewed around the opening. The child inserts her head through the opening allowing the fabric to drape over the front and the back of her body. The sides of the cover-up are completely open. See HQ 960541 and HQ 964641.
The applicable subheading for the towel (Item 1) will be 6302.60.0020, Harmonized Tariff Schedule of the United States (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: Other.” The rate of duty will be 9.1 percent ad valorem.
The applicable subheading for the cover-up (Item 2) will be 6208.91.1020, HTSUS, which provides for “Women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of cotton: Bathrobes, dressing gowns and similar articles: Girls’.” The rate of duty will be 7.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6208.91.1020 and 6302.60.0020, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6208.91.1020 and 6302.60.0020, HTSUS, listed above.
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.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division