The tariff classification of towels from China

N261048 February 13, 2015 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 towels from China Dear Ms. Ng: In your letter dated January 15, 2015 you requested a tariff classification ruling. We are returning your samples as requested. You submitted three samples. Style No. TG0011is a towel that is stated to be made from 88 percent polyester and 12 percent polyamide (nylon) knit fabric. The towel measures approximately 30 x 60 inches. All of the edges are finished with a strip of knit fabric. The back portion of the towel features a pocket with a zipper closure. The towel folds up into the pocket creating an approximately 12 x 13 inch pillow. One side of the pillow is embroidered and appliqued to depict the face of a whimsical creature. The item in question is essentially a towel and will be classified accordingly. Style No. TG0012 is a towel that is stated to be made from 88 percent polyester and 12 percent polyamide (nylon) knit fabric. It measures approximately 30 x 60 inches. The edges are finished with a strip of knit fabric. Sewn to one end of the towel is an approximately 9 x 11 inch appliqued and embroidered stuffed head of a whimsical creature. The stuffed head is stated to be made from 100 percent polyester fabric. The back portion of the towel features a pocket with a zipper closure. The towel folds up into the pocket creating an approximately 12 x 13 inch pillow. The stuffed head has the capability of folding over the pillow. The item in question is essentially a towel and will be classified accordingly. The applicable subheading for Style No. TG0011 and Style No. TG0012 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/. Your inquiry does not provide enough information for us to give a classification ruling on Style No. TG0013. Your request for a classification ruling should include a sample of Style No. TG0013 in retail packaging as being imported. Also, please provide any marketing or advertising material showing use of the item, the value of the cover, and towel. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Stacey Kalkines at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division