The tariff classification of dish towels and napkin from Pakistan.
Issued June 27, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.91.0045, 6302.60.0010, 6302.51.2000
Headings: 6302
Product description
The submitted samples are dish towels and a napkin. One towel is made of 100 percent cotton terry toweling fabric and it measures approximately 17 x 27 inches. All four edges are hemmed. It is printed with a pig resting on a pillow and the phrase "This kitchen is closed due to overwork". The other three towels are made of 100 percent cotton woven fabric. All four edges are hemmed and they measure 20 x 30 inches, 18 x 28 inches and 18 x 32 inches. One towel is white and is of herringbone construction. This towel has two green stripes in the length direction. Another towel is printed with a kitchen scene and "My Kitchen Prayer" poem. The third towel is white and has two blue stripes in the length direction. The napkin is made of 100 percent cotton woven fabric and all four edges are hemmed. It measures 19 inches square and is printed with a geometric pattern and vegetable design.
CBP rationale
The applicable subheading for the kitchen towel of terry construction 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. The applicable subheading for the kitchen towels of flat woven construction will be 6302.91.0045, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton. The applicable subheading for the napkin will be 6302.51.2000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: tablecloths and napkins: other: plain woven.
Full text
NY A84315 June 27, 1996 CLA-2-63:RR:NC:TP:349 A84315 CATEGORY: Classification TARIFF NO.: 6302.60.0010; 6302.91.0045; 6302.51.2000 Ms. Dora L. Boyles International Forwarders, Inc. P.O. Box 32428 Charleston, S.C. 29417-2428 RE: The tariff classification of dish towels and napkin from Pakistan. Dear Ms. Boyles: In your letter dated May 31, 1996 you requested a classification ruling on behalf of American Lintex Company. The submitted samples are dish towels and a napkin. One towel is made of 100 percent cotton terry toweling fabric and it measures approximately 17 x 27 inches. All four edges are hemmed. It is printed with a pig resting on a pillow and the phrase "This kitchen is closed due to overwork". The other three towels are made of 100 percent cotton woven fabric. All four edges are hemmed and they measure 20 x 30 inches, 18 x 28 inches and 18 x 32 inches. One towel is white and is of herringbone construction. This towel has two green stripes in the length direction. Another towel is printed with a kitchen scene and "My Kitchen Prayer" poem. The third towel is white and has two blue stripes in the length direction. The napkin is made of 100 percent cotton woven fabric and all four edges are hemmed. It measures 19 inches square and is printed with a geometric pattern and vegetable design. The applicable subheading for the kitchen towel of terry construction 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 duty rate will be 10.1 percent ad valorem. The applicable subheading for the kitchen towels of flat woven construction will be 6302.91.0045, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton... other: towels: other: dish. The duty rate will be 10.2 percent ad valorem. The applicable subheading for the napkin will be 6302.51.2000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: tablecloths and napkins: other: plain woven. The duty rate will be 5.4 percent ad valorem. All items fall within textile category designation 369. Based upon international textile trade agreements products of Pakistan are subject to quota and the requirement of a visa. The napkin is only subject to 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. 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 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, Roger J. Silvestri Director National Commodity Specialist Division
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