The tariff classification of a hand towel from China and Pakistan.

NY C85607 March 27, 1998 CLA-2-63:RR:NC:TA:349 C85607 CATEGORY: Classification TARIFF NO.: 6302.60.0020 Mr. Al Shaker EX-IM International P.O. Box 17864 Los Angeles, CA 90017 RE: The tariff classification of a hand towel from China and Pakistan. Dear Mr. Shaker: In your letter dated March 17, 1998 you requested a classification ruling on behalf of International Trading Company. The instant sample is a solid pink hand towel. The towel is made from 100 percent cotton terry toweling fabric. All of the edges are hemmed and it measures approximately 16 by 26 inches. There are uncut loops on both sides of the towel. It features a decorative nonpile border. The towel is being returned. In your letter you refer to this item as a kitchen towel. However, in the condition imported, the towel could be considered a hand towel. In Headquarters Ruling Letter (HRL) 089951 dated October 29, 1991, Customs addressed the issue of plain towels. HRL 089951 states in part...."The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories (the Guidelines), 53 Federal Register 52563, were developed to facilitate statistical classification and the determination of the appropriate textile categories. The Guidelines state in pertinent part: The dish towels that usually do not have a design are light weight, plain woven, nonpile cotton towel... In the event that no clear distinction based on pattern, design, or otherwise can be made, the article will be classified as an "other" towel in category 363 because it is readily susceptible to more than one use." The applicable subheading for the towel will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTS), 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 duty rate will be 9.8 percent ad valorem. The towel falls within textile category designation 363. Based upon international textile trade agreements products of Pakistan and China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 John Hansen at 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division