The tariff classification of a finger tip towel from Taiwan.

NY D81464 August 26, 1998 CLA-2-63:RR:NC:TA:349 D81464 CATEGORY: Classification TARIFF NO.:6302.60.0020 Ms. Linda Broadford Bradlees, Inc. One Bradlees Circle (P.O. Box 859051) Braintree, MA 02185-9051 RE: The tariff classification of a finger tip towel from Taiwan. Dear Ms. Broadford: In your letter dated August 13, 1998 you requested a classification ruling. The instant sample is a finger tip towel. The towel is made from 100 percent cotton terry toweling fabric. The red towel is sheared on the front and has uncut loops on the back. It measures approximately 12 x 17 inches. Two sides are hemmed and the other two have fringes. As indicated by you this towel will be used as a hand drying towel in the bathroom. The applicable subheading for the finger tip 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 towel falls within textile category designation 363. Based upon international textile trade agreements products of Taiwan 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