N118363 N1 Ruling Active

The tariff classification of kitchen towels from China

Issued August 27, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6302.93.2000, 6302.93.1000

Headings: 6302

Product description

The submitted samples are kitchen towels. The towel identified as “Micro Fiber Loop Terry” is made from 100 percent polyester knit terry fabric. All of the edges are finished. It measures 16.5 inches x 19.5 inches. The towel identified as “Micro Fiber Waffle Weave” is made from 80 percent polyester and 20 percent nylon woven fabric. The fabric features a waffle weave effect. It measures 16.5 inches x 19.5 inches and all of the edges are finished. The towel described as “Micro Fiber Suede” is made from 80 percent polyester and 20 percent nylon woven fabric with a brushed/napped surface. It measures 16.5 inches x 19.5 inches. All of the edges are finished.

CBP rationale

The applicable subheading for the towel “Micro Fiber Loop Terry” will be 6302.93.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: pile or tufted construction. The applicable subheading for the towels “Micro Fiber Waffle Weave” and “Micro Fiber Suede” will be 6302.93.2000, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: other.

Full text

N118363 August 27, 2010 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.93.1000; 6302.93.2000 Ms. Suzanne Lagay Kay Franco Manufacturing Co., Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of kitchen towels from China Dear Ms. Kay: In your letter dated August 5, 2010 you requested a classification ruling. The submitted samples are kitchen towels. The towel identified as “Micro Fiber Loop Terry” is made from 100 percent polyester knit terry fabric. All of the edges are finished. It measures 16.5 inches x 19.5 inches. The towel identified as “Micro Fiber Waffle Weave” is made from 80 percent polyester and 20 percent nylon woven fabric. The fabric features a waffle weave effect. It measures 16.5 inches x 19.5 inches and all of the edges are finished. The towel described as “Micro Fiber Suede” is made from 80 percent polyester and 20 percent nylon woven fabric with a brushed/napped surface. It measures 16.5 inches x 19.5 inches. All of the edges are finished. The applicable subheading for the towel “Micro Fiber Loop Terry” will be 6302.93.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: pile or tufted construction. The rate of duty will be 6.2 percent ad valorem. The applicable subheading for the towels “Micro Fiber Waffle Weave” and “Micro Fiber Suede” will be 6302.93.2000, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: other. The duty rate will be 9.9 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/. 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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