N286638 N2 Ruling Active

The tariff classification of a dish towel from China

Issued June 15, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6302.91.0035

Headings: 6302

Product description

Your request was accompanied by a sample. The sample will be retained by this office. The submitted sample, identified by you via telephone as representative of the WW 600 series, is a dish towel made from 100 percent cotton jacquard woven fabric. The fabric features various jacquard woven designs and phrases. In this case, the towel depicts three separate motifs; chili dogs, plants and questions. The user has a choice of which motif to display by folding the towel in thirds. The dish towel measures 21 x 28 inches and all of the edges are hemmed. The intended use of the towel is to dry dishes.

CBP rationale

The applicable subheading for the WW 600 series dish towel will be 6302.91.0035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other: Of cotton: Other: Towels: Jacquard figured.

Full text

N286638 June 15, 2017 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.91.0035 Ms. Jessica Rowe Blue Q Corporation 103 Hawthorne Avenue Pittsfield, MA 01201 RE: The tariff classification of a dish towel from China Dear Ms. Rowe: In your letter dated May 18, 2017, you requested a tariff classification ruling. Your request was accompanied by a sample. The sample will be retained by this office. The submitted sample, identified by you via telephone as representative of the WW 600 series, is a dish towel made from 100 percent cotton jacquard woven fabric. The fabric features various jacquard woven designs and phrases. In this case, the towel depicts three separate motifs; chili dogs, plants and questions. The user has a choice of which motif to display by folding the towel in thirds. The dish towel measures 21 x 28 inches and all of the edges are hemmed. The intended use of the towel is to dry dishes. The applicable subheading for the WW 600 series dish towel will be 6302.91.0035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other: Of cotton: Other: Towels: Jacquard figured.” The duty rate will be 9.2 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

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