The tariff classification of a towel and backpack from China, Taiwan, India or Thailand.
Issued December 7, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.92.1500, 6302.60.0020
Product description
The submitted sample, identified as a “Backpack Towel Buddy” style no. 98742, consists of a towel and backpack. Both items are made from 100 percent cotton terry toweling fabric. The towel measures approximately 25 x 44 inches. Two ends are hemmed and the sides are selvage. The backpack is designed to resemble a turtle. It has a zipper closure and adjustable straps. This backpack is not considered specially shaped or fitted to contain the towel. The backpack is not usual packaging for the towel and upon removal of the towel, may be filled with any number of personal belongings for storage and/or transport. It is clearly designed for long term repetitive use and will be separately classified. As requested the samples are being returned.
CBP rationale
The applicable subheading for the towel will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton… towels: other. The applicable subheading for the backpack will be 4202.92.1500, HTS, which provides for travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction: of cotton.
Full text
NY G84451 December 7, 2000 CLA-2-63:RR:NC:TA:349 G84451 CATEGORY: Classification TARIFF NO.: 6302.60.0020; 4202.92.1500 Ms. Nancy Bosseckert Freight Brokers International Inc. P.O Box 9002 Inwood, NY 11096-0219 RE: The tariff classification of a towel and backpack from China, Taiwan, India or Thailand. Dear Ms. Bosseckert: In your letter dated November 8, 2000 you requested a classification ruling on behalf of Ecology Kids, LLC. The submitted sample, identified as a “Backpack Towel Buddy” style no. 98742, consists of a towel and backpack. Both items are made from 100 percent cotton terry toweling fabric. The towel measures approximately 25 x 44 inches. Two ends are hemmed and the sides are selvage. The backpack is designed to resemble a turtle. It has a zipper closure and adjustable straps. This backpack is not considered specially shaped or fitted to contain the towel. The backpack is not usual packaging for the towel and upon removal of the towel, may be filled with any number of personal belongings for storage and/or transport. It is clearly designed for long term repetitive use and will be separately classified. As requested the samples are being returned. The applicable subheading for the towel will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton… towels: other. The duty rate will be 9.6 percent ad valorem. The duty rate for the year 2001 will be 9.5 percent ad valorem. The applicable subheading for the backpack will be 4202.92.1500, HTS, which provides for travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction: of cotton. The duty rate will be 6.7% ad valorem. The duty rate for the year 2001 will be 6.6 percent ad valorem. The towel falls within textile category designation 363. The backpack falls within textile category designation 369. Based upon international textile trade agreements products of China, Taiwan, India and Thailand are subject to quota and the requirement of a visa. The backpack from India and Thailand is only subject to the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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