The tariff classification of a towel and tote bag from China
Issued March 12, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.92.3016, 6302.60.0020
Product description
As requested the samples are being returned. The submitted sample consists of a beach towel and tote bag. The towel is made from 100 percent cotton terry woven fabric. The fabric is printed with a character. One side of the towel is sheared and the other has uncut loops. The towel measures approximately 28 x 58 inches. All of the edges are hemmed. The tote bag is made from the same fabric as the towel. The bag is designed and sized to provide storage, portability and organization to personal effects during travel. It has an open top with two shoulder straps. The bag is unlined and it measures approximately 13” (W) x 13” (D). The bag is of a durable construction and suitable for repetitive use. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Although referred to as a set, the tote bag and bath towel are not classifiable as a set because they are not designed to meet a particular need or carry out a specific activity. The tote bag is more than just a packing container and has a different use than the towel. Consequently, each item is classifiable separately under its appropriate heading.
CBP rationale
The applicable subheading for the bath towel will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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. The applicable subheading for the tote bag will be 4202.92.3016, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, other, of cotton.
Full text
N261753 March 12, 2015 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.60.0020; 4202.92.3016 Mr. David Larson Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a towel and tote bag from China Dear Mr. Larson: In your letter dated February 13, 2015 you requested a tariff classification ruling. As requested the samples are being returned. The submitted sample consists of a beach towel and tote bag. The towel is made from 100 percent cotton terry woven fabric. The fabric is printed with a character. One side of the towel is sheared and the other has uncut loops. The towel measures approximately 28 x 58 inches. All of the edges are hemmed. The tote bag is made from the same fabric as the towel. The bag is designed and sized to provide storage, portability and organization to personal effects during travel. It has an open top with two shoulder straps. The bag is unlined and it measures approximately 13” (W) x 13” (D). The bag is of a durable construction and suitable for repetitive use. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Although referred to as a set, the tote bag and bath towel are not classifiable as a set because they are not designed to meet a particular need or carry out a specific activity. The tote bag is more than just a packing container and has a different use than the towel. Consequently, each item is classifiable separately under its appropriate heading. The applicable subheading for the bath towel will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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. The applicable subheading for the tote bag will be 4202.92.3016, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, other, of cotton. The duty rate will be 17.6 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 Stacey Kalkines at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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