The tariff classification of hooded towels and a wash mitt from China

N211000 April 20, 2012 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.93.1000 Ms. Carey Ng Taylor Home Fashions Ltd 7/F., Po Shau Center 115 How Ming Street, Kwun Tong Kowloon, Hong Kong RE: The tariff classification of hooded towels and a wash mitt from China Dear Ms. Ng: In your letter dated March 23, 2012 you requested a classification ruling. The submitted samples are a hooded towel Style No. TG0005 and a wash mitt Style No. TG0007. You will be importing another hooded towel Style No. TG0006. A picture in lieu of a sample of that towel was submitted with your request. Style No. TG0005 will be made from 88 percent polyester and 12 percent polyamide knit pile fabric. The center of one of the long sides has extra fabric which is sewn to form a hood. The hood is stylized to resemble an owl. It has appliquéd eyes and a nose. The hood is used to cover the child’s head after a bath while the rest of the towel is used to dry off or cover the body. Triangular pieces of self-fabric are sewn to two corners on either side of the hood to form pockets. The child uses these “pockets” to help wrap the towel around them. The instant hooded towel measures 52 x 24 inches. Style No. TG0006 will be made in the same manner as the submitted sample with the exception that one side of the towel is printed with a horse and flower pattern. The wash mitt measures approximately 7 x 8 inches. It is made from 88 percent polyester and 12 percent polyamide knit pile fabric. There is an opening at the bottom of the mitt for the insertion of a hand. The mitt has the appearance of a monster with appliquéd eyes, teeth and embroidered nose and eyelids. A section of the top portion of the mitt resembles a rooster’s comb. The applicable subheading for the hooded towels and wash mitt 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. 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, Thomas J. Russo Director National Commodity Specialist Division