The tariff classification of a hooded towel and washcloth from Thailand.

NY G81260 September 27, 2000 CLA-2-63:RR:NC:TA:349 G81260 CATEGORY: Classification TARIFF NO.: 6302.60.0020; 6302.60.0030 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a hooded towel and washcloth from Thailand. Dear Mr. Hoffacker: In your letter dated August 24, 2000 you requested a classification ruling. The submitted sample consists of a hooded towel and washcloth. Both items are made from 80 percent cotton and 20 percent polyester knit terry fabric. The towel measures approximately 27 x 40 inches and all of the edges are finished with a strip of knit fabric. One corner of the towel has a triangular piece forming a pocket. The fabric comprising this pocket is printed with a floral motif. A small bow is sewn to the edge. is used as a hood 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. The washcloth measures 10 inches square. All of the edges are finished with a strip of knit fabric. One corner features an embroidered flower. As requested the samples are being returned. In your letter, you indicate that the hooded towel and washcloth are sold as a set in one retail package. 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 repacking. In this case the first criterion is not met and the instant hooded towel and washcloth do not meet the qualifications of “goods put up in sets for retail sale”. 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 9.6 percent ad valorem. The applicable subheading for the washcloth will be 6302.60.0030, 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… other. The duty rate will be 9.6 percent ad valorem. The hooded towel falls within textile category designation 363. The washcloth falls within textile category designation 369. Based upon international textile trade agreements products of Thailand are subject to quota and the requirement of a visa. The washcloth is only subject to the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division