The tariff classification of a dish towel from India
Issued April 30, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.91.0045
Headings: 6302
Product description
The submitted sample is a dish towel. The dish towel is made from 100 percent cotton plain woven fabric. The fabric is printed with a “festive” design of a North Pole street map. The map is framed with embroidery. All of the sides of the dish towel are hemmed. The towel measures 20 x 29 inches. Rick rack trim is sewn to the top and bottom of the towel. Although the dish towel has a festive look Note 1(v) of Chapter 95 Harmonized Tariff Schedule of the United States (HTSUS) states… "This chapter does not cover tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material)." The instant dish towel is a utilitarian article and classifiable under Chapter 63.
CBP rationale
The applicable subheading for the dish towel 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.
Full text
N213240 April 30, 2012 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.91.0045 Ms. Sharon Swanson Catstudio 1340 Industrial Ave – Suite A Petaluma, CA 94952 RE: The tariff classification of a dish towel from India Dear Ms. Swanson: In your letter dated March 26, 2012 you requested a tariff classification ruling. The submitted sample is a dish towel. The dish towel is made from 100 percent cotton plain woven fabric. The fabric is printed with a “festive” design of a North Pole street map. The map is framed with embroidery. All of the sides of the dish towel are hemmed. The towel measures 20 x 29 inches. Rick rack trim is sewn to the top and bottom of the towel. Although the dish towel has a festive look Note 1(v) of Chapter 95 Harmonized Tariff Schedule of the United States (HTSUS) states… "This chapter does not cover tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material)." The instant dish towel is a utilitarian article and classifiable under Chapter 63. The applicable subheading for the dish towel 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 rate of duty 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/. 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
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