The tariff classification of a child's towel and hat from China

NY B89555 October 1, 1997 CLA-2-63:RR:NC:TA:349 B89555 CATEGORY: Classification TARIFF NO.: 6302.60.0020; 6505.90.2060 Mr. David N. Miller BDP International, Inc. 1017 Fourth Avenue Lester, PA 19029-1813 RE: The tariff classification of a child's towel and hat from China Dear Mr. Miller: In your letter dated September 10, 1997 you requested a classification ruling on behalf of Cartwheels, USA. You submitted samples of a child's hooded towel and hat. The towel is made from 100 percent cotton terry toweling fabric and measures approximately 36 inches square. One corner of the towel has an additional piece of terry fabric which forms a pocket. This pocket is used as a hood to cover a child's head after a bath, while the rest of the towel is used to dry off the child. A saw-toothed crest and a pair of embroidered eyes are attached to the hood. A peaked visor is sewn to the edge of the hood and a narrow strip of binding fabric finishes the edges of the towel. The child's hat is made from a 100 percent cotton fabric. This peaked cap is constructed from six fabric panels. A saw-toothed crest is sewn along the top center of the cap. A pair of eyes is printed on the cap and two small circles representing nostrils are printed on the visor. The cap has an elasticized back. The applicable subheading for the hooded towel 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 duty rate will be 9.9 percent ad valorem. The applicable subheading for the child's hat will be 6505.90.2060, HTS, which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips) whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: other: of cotton, flax or both: not knitted: other. The rate of duty will be 7.8 percent ad valorem. The hooded towel falls within textile category designation 363 and the child's hat falls within textile category designation 359. Based upon international textile trade agreements products of China 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. 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, Robert B. Swierupski Director, National Commodity Specialist Division