The tariff classification of towels from India.
Issued March 6, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.91.0045, 6302.60.0010, 6302.60.0020
Headings: 6302
Product description
Sample no. 1, which is referred to as a face cloth, is made from cotton terry toweling fabric. All four edges are hemmed and it measures 15-1/2 by 20-1/2 inches. There are two flat woven stripes with gold metallic yarn. Sample no. 2 is a kitchen towel made from 100 percent cotton terry toweling fabric. It measures 13.5 inches by 21-1/2 inches and all four edges are hemmed. The cloth contains a multiple stripe design. Sample no. 3 is a kitchen towel made from 100 percent cotton woven fabric. This towel is of a waffle weave construction and has a navy blue stripe design. All four edges are hemmed and it measures 14 x 24 inches.
CBP rationale
The applicable subheading for the face cloth 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. The applicable subheading for the terry dish towel will be 6302.60.0010, 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 waffle weave kitchen towel will be 6302.91.0045, HTS, which provides for bed linen, table linen, toilet linen: other: of cotton.
Full text
NY C84384 March 6, 1998 CLA-2-63:RR:NC:TA:349 C84384 CATEGORY: Classification TARIFF NO.: 6302.60.0010; 6302.60.0020; 6302.91.0045 Mr. Ravi Singh Advance International, Inc. 5720 Pointe of the Woods Dr. West Bloomfield, MI 48324 RE: The tariff classification of towels from India. Dear Mr. Singh: In your letter dated January 23, 1998 you requested a classification ruling. Sample no. 1, which is referred to as a face cloth, is made from cotton terry toweling fabric. All four edges are hemmed and it measures 15-1/2 by 20-1/2 inches. There are two flat woven stripes with gold metallic yarn. Sample no. 2 is a kitchen towel made from 100 percent cotton terry toweling fabric. It measures 13.5 inches by 21-1/2 inches and all four edges are hemmed. The cloth contains a multiple stripe design. Sample no. 3 is a kitchen towel made from 100 percent cotton woven fabric. This towel is of a waffle weave construction and has a navy blue stripe design. All four edges are hemmed and it measures 14 x 24 inches. The applicable subheading for the face cloth 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 9.8 percent ad valorem. The applicable subheading for the terry dish towel will be 6302.60.0010, 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 9.8 percent ad valorem. The applicable subheading for the waffle weave kitchen towel will be 6302.91.0045, HTS, which provides for bed linen, table linen, toilet linen: other: of cotton... other: towels: other: dish. The rate of duty 10 percent ad valorem. The face cloth falls within textile category designation 363 and the kitchen/dish towels are within textile category designation 369. 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. 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
More rulings on the same tariff codes
The tariff classification of duvet cover, dish towel, fitted sheet, beach towel and hand towel from Pakistan, India and China
Classification, country of origin and marking determination for a children’s hooded bath towel; 19 CFR 102.21(c)(5); last important assembly or manufacturing process
The tariff classification of pet supplies from China
The tariff classification of a fingertip towel, kitchen towel and towel set from China
The tariff classification of a potholder, oven mitt, tablecloth, hand towel and fingertip towel from China
The tariff classification of a tufted rug, 3-piece bath set and 5-piece kitchen set from China
The tariff classification of a placemat, towels, potholders and oven mitts from China
The tariff classification of a towel and a children’s cover-up from China
The tariff classification of gift bags and tea towels from China
Marking and country of origin determination for a kitchen towel; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21 (c)(4); 19 CFR 134.46
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →