K84831 K8 Ruling Active

The tariff classification of a beach towel from China.

Issued April 22, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6302.60.0020

Headings: 6302

Product description

The submitted sample, identified as item # C050FA01137, is a beach towel. The towel is made from 100 percent cotton terry fabric. One side of the towel is sheared and printed. All of the edges are hemmed. One corner of the towel features pocket that measures approximately 13 x 14.5 inches. The towel rolls and folds up into this pocket to form a bag. The bag has a drawstring handles. Unfolded the towel measures approximately 27 x 52 inches.

CBP rationale

The applicable subheading for the 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.

Full text

NY K84831 April 22, 2004 CLA-2-63:RR:NC:TA:349 K84831 CATEGORY: Classification TARIFF NO.: 6302.60.0020 Ms. Alice Liu Atico International, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of a beach towel from China. Dear Ms. Liu: In your letter dated March 23, 2004 you requested a classification ruling. The submitted sample, identified as item # C050FA01137, is a beach towel. The towel is made from 100 percent cotton terry fabric. One side of the towel is sheared and printed. All of the edges are hemmed. One corner of the towel features pocket that measures approximately 13 x 14.5 inches. The towel rolls and folds up into this pocket to form a bag. The bag has a drawstring handles. Unfolded the towel measures approximately 27 x 52 inches. The applicable subheading for the 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 towel falls within textile category designation 363. Based upon international textile trade agreements products of China 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

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