The tariff classification of a jacquard kitchen towel from China

NY J84303 May 7, 2003 CLA-2-63:RR:NC:TA:349 J84303 CATEGORY: Classification TARIFF NO.: 6302.91.0035; 6302.93.2000 Ms. Connie Wang Unique Performance Inc. 375 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of a jacquard kitchen towel from China Dear Ms. Wang: In your letter dated April 28, 2003 you requested a classification ruling. You submitted a sample of a kitchen towel. It measures 19 x 28 inches. The flat woven towel features a jacquard woven floral design across the top, bottom and along the sides. The towel will be made in two different fiber contents, 100 percent cotton and 55 percent rayon and 45 percent cotton. The sample will be returned as requested. The applicable subheading for the cotton towel will be 6302.91.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton… other: towels: jacquard figured. The duty rate will be 9.3 percent ad valorem. The applicable subheading for the rayon/cotton towel will be 6302.93.2000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: other. The duty rate will be 10 percent ad valorem. The cotton towel falls within textile category designation 363 and the rayon/cotton towel falls within textile category designation 666. Based upon international textile trade agreements products of China in category designation 363 are subject to quota and the requirement of a visa. The rayon/cotton towel is not subject to quota or visa restrictions. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division