The tariff classification of a kitchen towel set from China

N280121 November 4, 2016 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.93.1000 Ms. Helen Zhu Fung Trading Services Co., Ltd. 13/14 F, Building I, Binjiang Plaza Taoyuan Street Ningbo, China 315041 RE: The tariff classification of a kitchen towel set from China Dear Ms. Zhu: In your letter dated February 18, 2016 and submitted October 10, 2016, you requested a tariff classification ruling on behalf of your client, Publishers Clearing House. Your request was accompanied by a sample. The sample will be retained by this office. The submitted sample, Style Number 00374F, is a 15-piece kitchen towel set. The set is comprised of six kitchen towels and nine dish cloths. All of items are made from 100 percent polyester knit pile fabric. The kitchen towels measure 15 x 25 inches and the dish cloths measure 12 inches square. Three of the towels and dish cloths are purple with white stripes. Three towels and three dish cloths are printed on the front with a topiary and floral design and have a solid white back. The remaining three dish cloths are white with purple stripes and have a mesh overlay sewn to the back. The edges on all of the items are finished. The items are packaged together for retail sale at time of import. 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; (c) are put up in a manner suitable for sale directly to users without repackaging Style Number 00374F meets the qualifications of "goods put up in sets for retail sale." The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repackaging. The towels impart the essential character of the set. The applicable subheading for Style Number 00374F 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division