The tariff classification of a kitchen towel from China.

NY K82245 January 15, 2004 CLA-2-63:RR:NC:TA:349 K82245 CATEGORY: Classification TARIFF NO.: 6302.60.0020; 6302.93.1000; 6302.99.2000 Ms. Connie Wang Unique Performance Inc. 375 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of a kitchen towel from China. Dear Ms. Wang: In your letter dated December 31, 2003 you requested a classification ruling. The instant sample is referred to as a kitchen towel. The towel will be made from either 100 percent cotton, 60 percent rayon and 40 percent cotton or 60 percent ramie and 40 percent cotton. The fabric is of a woven ribbed terry construction. The plain color towel measures 16 x 28 inches. All of the edges are hemmed. In Headquarters Ruling Letter (HQ) 089951 dated October 29, 1991 Customs addressed the issue of plain white towels. HQ 089951 states in part…"The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories (the Guidelines), 53 Fed. Reg. 52563, were developed to facilitate statistical classification and the determination of the appropriate textile categories. The Guidelines state in pertinent part: The dish towels that usually do not have a design are light weight, plain woven, nonpile cotton towels... In the event that no clear distinction based on pattern, design, or otherwise can be made, the article will be classified as an "other" towel in category 363 because it is readily susceptible to more than one use. The towel in question is plain white; consequently, no clear distinction can be drawn on pattern. The towel is made from terry cloth, a pile fabric. According to the Guidelines, dish towels without any design are made from nonpile fabric." The submitted towel is made from a terry cloth fabric and in its imported condition the towel is readily susceptible to more than one use. Following the reasoning outlined in HQ 089951, the instant towel will be classified as an "other" towel in category 363. The applicable subheading for the all cotton 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 9.1 percent ad valorem. The applicable subheading for the chief weight rayon towel will be 6302.93.1000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: pile or tufted construction. The duty rate will be 6.2 percent ad valorem. The applicable subheading for the chief weight ramie towel will be 6302.99.2000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of other textile materials: other. The duty rate will be 8.4 percent ad valorem. The all cotton towel falls within textile category designation 363. The chief weight rayon towel falls within textile category designation 666. The chief weight ramie towel falls within category designation 899. Based upon international textile trade agreements products of China in category designation 363 are subject to quota and 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 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