D88073 D8 Ruling Active

The tariff classification of a decorated hanging kitchen towel from China.

Issued March 5, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The submitted sample is a printed cotton hanging towel. It is designed to be hung in the kitchen as decoration. It is made of 100% cotton. It has stars, trees, candy canes and other designs printed on it. Both sides are capped and the bottom is fringed. The top of the hanging towel is sewn to a Santa Claus face with a red hat and a white puff ball at the end. A textile string is attached to the top of the head so this article can be tied to the stove, refrigerator, or cabinet in the kitchen as a decoration during the Christmas holidays. The towel does not function as a towel but merely as a decoration. There is no quota or visa required for items classified in subheading 9505.

Full text

NY D88073 March 5, 1999 CLA-2-95:RR:NC:SP:222 D88073 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Jimmy Gu Shanghai J&C Mills, Inc. 66-36 Yellowstone Blvd, #18B Forest Hills, NY 11375 RE: The tariff classification of a decorated hanging kitchen towel from China. Dear Mr. Gu: In your letter dated February 9, 1999, you requested a tariff classification ruling. The submitted sample is a printed cotton hanging towel. It is designed to be hung in the kitchen as decoration. It is made of 100% cotton. It has stars, trees, candy canes and other designs printed on it. Both sides are capped and the bottom is fringed. The top of the hanging towel is sewn to a Santa Claus face with a red hat and a white puff ball at the end. A textile string is attached to the top of the head so this article can be tied to the stove, refrigerator, or cabinet in the kitchen as a decoration during the Christmas holidays. The towel does not function as a towel but merely as a decoration. There is no quota or visa required for items classified in subheading 9505. The applicable subheading for the hanging towel will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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