The tariff classification of a beach towel and pillow from India.

NY G85399 January 4, 2001 CLA-2-63:RR:NC:TA:349 G85399 CATEGORY: Classification TARIFF NO.: 6302.60.0020; 9404.90.2000 Mr. Terry Siegel C/O Orbit Marketing DBA Sunjo 550 Frontage Rd. Suite 2415 Northfield, Illinois 60093 RE: The tariff classification of a beach towel and pillow from India. Dear Mr. Siegel: In your letter dated December 14, 2000 you requested a classification ruling. The instant samples are a beach towel and a pillow. The towel is made from 100 percent cotton terry toweling fabric. All four sides are hemmed and the towel measures approximately 54 x 70 inches. Fabric straps with plastic closures and a connecting handle are sewn to one end of the towel. The pillow is rectangular in shape and it measures approximately 8.5 x 13.5 inches. The outershell is made from 100 percent nylon woven fabric. It is stuffed with a solid piece of plastic foam. For Customs purposes the combination package of the towel and pillow are not considered a set. 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 instance the second criterion is not meet since the towel and pillow are designed to carry out a different activity and meet a divergent need. The applicable subheading for the beach 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 and kitchen linen, of terry toweling or similar terry fabrics, of cotton... towels: other. The duty rate will be 9.5 percent ad valorem. The applicable subheading for the pillow will be 9404.90.2000, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem. The towel falls within textile category designation 363. Based upon international textile trade agreements products of India are subject to quota and visa requirements. 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