The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a hooded towel from Mexico; Article 509

NY 806234 February 13, 1995 CLA-2-63:S:N:N6:349 806234 CATEGORY: Classification TARIFF NO.: 6302.60.0020 Mr. Bryce Haynes The Bibb Company P.O. Box 4207 Macon, GA 31208 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a hooded towel from Mexico; Article 509 Dear Mr. Haynes: In your letter dated January 18, 1995 you requested a ruling on the status of hooded towels from Mexico under the NAFTA. The submitted sample is an infant's hooded towel that measures approximately 28 x 33 inches. It is made from a 100 percent cotton knit terry fabric and the edges are finished with a narrow strip of knit fabric. The fabrics are manufactured in Mexico from cotton fibers that originate in Mexico or the United States. Sewn to one corner of the towel is a triangular piece of fabric that creates a pocket. This pocket is used to cover an infant's head after a bath while the rest of the towel is used to dry off or to cover the infant. A printed or embroidered design will appear on the hood. The applicable tariff provision for the hooded towel will be 6302.60.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton... towels: other. The general rate of duty will be 10.2 percent ad valorem. The hooded towel, being wholly obtained or produced entirely in the territory of Mexico, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. Sincerely, Jean F. Maguire Area Director New York Seaport