The tariff classification of a towel from Pakistan.

NY H88361 March 20, 2002 CLA-2-63:RR:NC:TA:349 H88361 CATEGORY: Classification TARIFF NO.: 6302.60.0020 Ms. Kristie Buntin Fritz Companies, Inc. 4220 Charter Avenue Oklahoma City, OK 73108 RE: The tariff classification of a towel from Pakistan. Dear Ms. Buntin: In your letter dated February 18, 2002 you requested a classification ruling on behalf of Sohail Ahmed dba World Trading Inc. The submitted sample is a plain white towel. This towel is made from 100 percent cotton terry fabric. It measures 15 x 25 inches. The ends of the towel are hemmed and the sides are selvedge. The towel contains uncut loops on both sides. As requested in your letter the towel is being returned. You refer to this item as a “kitchen towel”. However, in the condition imported, the towel could be considered a hand towel. In Headquarter Ruling Letter (HRL) 089951 dated October 29, 1991 Customs addressed the issue of plain white 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: dish. The duty rate will be 9.3 percent ad valorem. The towel falls within textile category designation 363. Based upon international textile trade agreements products of Pakistan 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division