The tariff classification of fingertip towels from China
Issued June 29, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.60.0020
Headings: 6302
Product description
You will be importing Item number 888686 Finger Tip Towels. This item will be available in four styles each embroidered and appliquéd with a holiday design (candy canes, snowman, Santa and a wreath). The submitted samples include the Santa and candy cane design. The towels will be made from a 100 percent cotton terry fabric. One side of the fabric is sheared. The towels are hemmed on all four sides and measure 11 x 14 inches. They will be sold as a 2 pack of the same design. Although the towels have 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 towels are a utilitarian article and classifiable under Chapter 63.
CBP rationale
The applicable subheading for the fingertip towels will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen, of terry toweling or similar terry fabrics, of cotton.
Full text
N220037 June 29, 2012 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.60.0020 Ms. Jeanette Arciero CVS On-site Import Client Liaison Barthco International One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of fingertip towels from China Dear Ms. Arciero: In your letter dated May 25, 2012 you requested a classification ruling. You will be importing Item number 888686 Finger Tip Towels. This item will be available in four styles each embroidered and appliquéd with a holiday design (candy canes, snowman, Santa and a wreath). The submitted samples include the Santa and candy cane design. The towels will be made from a 100 percent cotton terry fabric. One side of the fabric is sheared. The towels are hemmed on all four sides and measure 11 x 14 inches. They will be sold as a 2 pack of the same design. Although the towels have 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 towels are a utilitarian article and classifiable under Chapter 63. The applicable subheading for the fingertip towels will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen, of terry toweling or similar terry fabrics, of cotton... other. The duty rate will be 9.1 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
More rulings on the same tariff codes
The tariff classification of duvet cover, dish towel, fitted sheet, beach towel and hand towel from Pakistan, India and China
Classification, country of origin and marking determination for a children’s hooded bath towel; 19 CFR 102.21(c)(5); last important assembly or manufacturing process
The tariff classification of a tufted rug, 3-piece bath set and 5-piece kitchen set from China
The tariff classification of a fingertip towel, kitchen towel and towel set from China
The tariff classification of a potholder, oven mitt, tablecloth, hand towel and fingertip towel from China
The tariff classification of a towel and a children’s cover-up from China
The tariff classification of an infant’s hooded towel, a poncho style beach robe and infants’ hats from China
The tariff classification of a beach towel and pouch from China
The tariff classification and status under the African Growth and Opportunity Act (AGOA) of an infant’s hooded towel, a poncho style beach robe and infants’ hats from Mauritius
The tariff classification of towels and a washcloth from India
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →