The tariff classification of a beach towel from China

N272740 February 26, 2016 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.60.0020 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, # 200 Philadelphia, Pennsylvania 19112 RE: The tariff classification of a beach towel from China Dear Mr. Stinson: In your letter dated January 29, 2016, you requested a tariff classification ruling. A sample was submitted with your letter. The sample will be returned, as requested. The submitted sample, Rite Aid Item # 9027285, is a beach towel. The towel is made from 100 percent cotton woven fabric. The face of the towel is velour (sheared loops) while the back has terry loops. The face is printed with a chevron aqua colored pattern. All of the edges are hemmed. The towel measures approximately 30 x 60 inches. Your documentation shows that the towel will also be imported in a coral chevron pattern and a blue/green stripe pattern. We disagree with your proposed classification of this towel under subheading 6302.91.0015, Harmonized Tariff Schedule of the United States (HTSUS), as “Of pile or tufted construction: Towels: Other.” The Explanatory Notes (EN) to heading 5802, HTSUS, while not legally binding, represent the official interpretation of the HTSUS at the international level. The EN describe those fabrics which are considered to be of terry toweling for classification purposes and include those fabrics where "the loops often appear twisted and are generally produced on both sides of the cloth, but sometimes on one only" ... and "may sometimes be cut." As the fabric of the beach towel at issue meets the EN's description of terry toweling, classification is proper under subheading 6302.60.0020, HTSUS, which provides for, inter alia, other towels of cotton terry toweling or similar terry fabrics. The applicable subheading for Rite Aid Item # 9027285 will be 6302.60.0020, HTSUS, which provides for “Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton: Towels: Other.” The rate of duty 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 the 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 Kim Wachtel at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division