C88453 C8 Ruling Active

The tariff classification of a bath towel, hand towel and face towelfrom Belgium.

Issued June 17, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6302.60.0030, 6302.60.0020

Headings: 6302

Product description

The tariff classification of a bath towel, hand towel and face towelfrom Belgium.

CBP rationale

The applicable subheading for the bath and hand 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. The applicable subheading for the face towel will be 6302.60.0030, 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 C88453 June 17, 1998 CLA-2-63:RR:NC:TA:349 C88453 CATEGORY: Classification TARIFF NO.: 6302.60.0020; 6302.60.0030 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of a bath towel, hand towel and face towel from Belgium. Dear Ms. Abustan: In your letter dated May 28, 1998 you requested a tariff classification ruling. You submitted a sample of a bath towel made from 100 percent terry toweling fabric. The towel measures approximately 27 x 40 inches. All four edges are hemmed. The towel is green in color and features a jacquard weave leaf design. Both sides of the towel have unsheared loops. In your letter you indicate this item will also be available as a hand and face towel. The bath towel is being returned. The applicable subheading for the bath and hand 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 9.8 percent ad valorem. The applicable subheading for the face towel will be 6302.60.0030, 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... other. The duty rate will be 9.8 percent ad valorem. 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

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