882404 88 Ruling Active

The tariff classification of a kitchen towel from China.

Issued February 16, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6302.60.0010

Headings: 6302

Product description

The submitted sample item no. MT001 is a kitchen towel made of 100 percent cotton woven terry toweling material. All four edges are hemmed and it measures approximately 15-5/16 inches by 24-1/8 inches. The uncut terry loops form a popcorn effect design, and there is a jacquard woven design forming a tea pot, cup, coffee pot, and the words "tea" and "coffee" at one end of the towel. As requested the sample is being returned.

CBP rationale

The applicable subheading for the kitchen towel will be 6302.60.0010, 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.

Full text

NY 882404 February 16, 1993 CLA-2-63:S:N:N6: 349 882404 CATEGORY: Classification TARIFF NO.: 6302.60.0010 Mr. Ron Sias J.W. Hampton Jr. & Co. 15 Park Row New York, NY 10038 RE: The tariff classification of a kitchen towel from China. Dear Mr. Sias: In your letter dated January 28, 1993, on behalf of F.W. Woolworth Co. you requested a tariff classification ruling. The submitted sample item no. MT001 is a kitchen towel made of 100 percent cotton woven terry toweling material. All four edges are hemmed and it measures approximately 15-5/16 inches by 24-1/8 inches. The uncut terry loops form a popcorn effect design, and there is a jacquard woven design forming a tea pot, cup, coffee pot, and the words "tea" and "coffee" at one end of the towel. As requested the sample is being returned. The applicable subheading for the kitchen towel will be 6302.60.0010, 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: dish. The rate of duty will be 10.3 percent ad valorem. The kitchen towel falls within textile category designation 369. Based upon international trade agreements, products of China are subject to quota and visa requirements. 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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