The tariff classification of two kitchen towels, a napkin, and dish cloth from India.
Issued April 24, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.91.0045, 6302.91.0035, 6307.10.2027, 6302.51.2000
Product description
The tariff classification of two kitchen towels, a napkin, and dish cloth from India.
CBP rationale
The applicable subheading for the jacquard woven towel will be 6302.91.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton... other: towels: jacquard figured. The duty rate will be 10.4 percent ad valorem. The applicable subheading for the plain woven towel will be 6302.91.0045, HTS, which provides for bed linen, table linen and kitchen linen: other: of cotton. The applicable subheading for the napkin will be 6302.51.2000, HTS, which provides bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: tablecloths and napkins: other: plain woven. The rate of duty is 5.4 percent ad valorem. The applicable subheading for the dish cloth will 6307.10.2027, HTS, which provides for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths: other.
Full text
NY 808993 April 24, 1995 CLA-2-63:S:N:N6:349 808993 CATEGORY: Classification TARIFF NO.: 6302.91.0035; 6302.91.0045; 6302.51.2000; 6307.10.2027 Mr. Shan Pattu Maris Internantinal 19332 Churubusco La. Germantown, MD 20874 RE: The tariff classification of two kitchen towels, a napkin, and dish cloth from India. Dear Mr. Pattu: In your letter dated April 5, 1995 you requested a classification ruling. You submitted two kitchen towels, a napkin, and a dish cloth. All four items are made of 100 percent cotton woven fabric. One towel is green and beige and of a waffle construction. It measures 44 centimeters by 63.5 centimeters and has a jacquard stripe and fruit design. The second towel is of a plain woven construction and measures approximately 52 centimeters by 72 centimeters. All four edges are hemmed and it has a stripe design in blue, white, and red colors. The plum napkin measures approximately 46 centimeters square. The edges are finished with a 1.5 centimeter fringe. The dish cloth is made of a waffle construction and contains a stripe and check design. It measure approximately 38 centimeters square and the edges are finished with an overlock stitch. The applicable subheading for the jacquard woven towel will be 6302.91.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton... other: towels: jacquard figured. The duty rate will be 10.4 percent ad valorem. The applicable subheading for the plain woven towel will be 6302.91.0045, HTS, which provides for bed linen, table linen and kitchen linen: other: of cotton... other: towels: other: dish. The rate of duty is 10.4 percent ad valorem. The applicable subheading for the napkin will be 6302.51.2000, HTS, which provides bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: tablecloths and napkins: other: plain woven. The rate of duty is 5.4 percent ad valorem. The applicable subheading for the dish cloth will 6307.10.2027, HTS, which provides for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths: other... dish cloths: of cotton. The rate of duty is 10 percent ad valorem. The plain woven dish towel, napkin, and dish cloth falls within textile category designation 369. The jacquard dish towel falls within textile category designation 363. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa. 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. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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