CLA-2-63:RR:NC:TA:349 B89565

Ms. Neda Modjtabai
dba Sana Designs
125 Main Street
Suite 330
Westport, CT 06880

RE: The tariff classification of hand, bath and face towels from England.

Dear Ms. Modjtabai:

In your letter dated September 11, 1997 you requested a tariff classification ruling.

You submitted two pictures of towels and face cloths, identified as "The Luxury Range" and "The Classic Range" . These items will be constructed from 100 percent cotton terry toweling fabric. Both the towels and face cloth contain appliqued and embroidered animal motifs.

The applicable subheading for the hand and bath towels will be 6302.60.0020, 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: other. The rate of duty will be 9.9 percent ad valorem.

The applicable subheading for the face cloth will be 6302.60.0030, 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... other. The rate of duty will be 9.9 percent ad valorem.

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 212-466-5854.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division