The tariff classification of kitchen towels from China

N033238 July 24, 2008 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.91.0045; 6302.91.0035 Jeffrey J. Walton Sears Holding Corp. 3335 Beverly Road, A3-369B Hoffman Estates, IL 60179 RE: The tariff classification of kitchen towels from China Dear Mr. Walton: In your letter dated July 9, 2008 you requested a classification ruling. The submitted sample is identified as item 128581 “2 piece woven kitchen towel set.” Both towels are made from 100 percent cotton woven fabric. One towel is a solid color and the fabric is of a waffle weave construction. It measures 15.5 x 24.5 inches. The second towel is of a waffle weave construction with a 5.5 inch wide center jacquard woven stripe. The jacquard stripe contains the words milk and cookies. It measures 15.5 x 25.5 inches. The edges of the towels are hemmed. In your letter you refer to the item 128581 as a kitchen towel set. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: consist of at least two different articles which are prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking. The towels fall within the same subheading. Therefore, the towels are not classifiable as a set and each towel is classified separately. The applicable subheading for the first towel (solid color) will be 6302.91.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton... other: towels: other: dish. The duty rate will be 9.2 percent ad valorem. The applicable subheading for the second towel (jacquard stripe) will be 6302.91.0035, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton… other: towels: jacquard figured. The duty rate will be 9.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The first towel falls within textile category designation 369. The second towel falls within textile category designation 363. Textile category designation 363 from China falls within the recently announced quantitative restrictions between the United States and China, commonly referred to as China Safeguards or Safeguard Quotas. 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