L85839 L8 Ruling Active

The tariff classification of a beach towel from China.

Issued July 13, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6302.60.0020

Headings: 6302

Product description

The submitted sample is a beach towel that converts into a bag. The towel is made from 100 percent cotton terry fabric. The upper surface of the towel is sheared and printed with the word "Hawaii" and a tropical scene. The underside has terry loops. The towel measures approximately 29 x 58 inches. The bag measures approximately 14 x 16.5 inches. It is formed by an additional piece of terry fabric that is sewn to the upper corner of the back portion of the towel The towel folds and converts into a bag that is designed to be carried like a backpack. It features two textile straps and a drawstring closure. The item in question is essentially a towel and will be classified accordingly.

CBP rationale

The applicable subheading for the beach 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 L85839 July 13, 2005 CLA-2-63:RR:NC:N3:349 L85839 CATEGORY: Classification TARIFF NO.: 6302.60.0020 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd. 1372 Broadway – 2nd Floor New York, NY 10018 RE: The tariff classification of a beach towel from China. Dear Ms. Whitley: In your letter dated June 23, 2005 you requested a classification ruling. The submitted sample is a beach towel that converts into a bag. The towel is made from 100 percent cotton terry fabric. The upper surface of the towel is sheared and printed with the word "Hawaii" and a tropical scene. The underside has terry loops. The towel measures approximately 29 x 58 inches. The bag measures approximately 14 x 16.5 inches. It is formed by an additional piece of terry fabric that is sewn to the upper corner of the back portion of the towel The towel folds and converts into a bag that is designed to be carried like a backpack. It features two textile straps and a drawstring closure. The item in question is essentially a towel and will be classified accordingly. The applicable subheading for the beach 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 9.3 percent ad valorem. The towel falls within textile category designation 363. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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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