The tariff classification of tea towels and potholders from India

NY H84114 August 8, 2001 CLA-2-63:RR:NC:TA:349 H84114 CATEGORY: Classification TARIFF NO.: 6302.91.0045; 6304.92.0000 Ms. Cheryl Joseph Kokopelli’s Kitchen, Inc. 9116 N. Cave Creek Road Phoenix, AZ 85020 RE: The tariff classification of tea towels and potholders from India Dear Ms. Joseph: In your letter dated July 17, 2001 you requested a classification ruling. You submitted a sample of a tea towel and potholder. The tea towel is made from 100 percent cotton woven fabric. It is hemmed on all four sides and measures 19.5 x 28 inches. You indicate that three different designs will be printed in black at the center of the bottom half of each towel. The shell of the potholder is made from the same fabric as the tea towel. It is filled with two layers of polyester needled felt surrounding a layer of plastic foam. The edges are finished with a strip of black binding fabric. The potholder measures 7-inches square and one side will be printed with the same designs as the towels. The other side of the potholders will be printed with a recipe. The applicable subheading for the tea towels will be 6302.91.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton… other: towels: other: dish. The duty rate will be 9.6 percent ad valorem. The applicable subheading for the potholders will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted , of cotton. The duty rate will be 6.6 percent ad valorem. The tea towels and potholders fall within textile category designation 369. Based upon international textile trade agreements products of India are subject to quota and 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