The tariff classification of a beach towel from India.

NY L81242 December 22, 2004 CLA-2-63:RR:NC:TA:349 L81242 CATEGORY: Classification TARIFF NO.: 6302.60.0020 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburgh, PA 17105 RE: The tariff classification of a beach towel from India. Dear Ms. Aldinger: In your letter dated December 8, 2004 you requested a classification ruling. The instant sample, identified as item #939738 “Large Nautical Beach Towel”, is a beach towel. The towel is made from 100 percent cotton terry fabric. Both sides of the towel have uncut loops. All four sides are hemmed. The towel measures approximately 30 x 60 inches. 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 9.1 percent ad valorem. The beach towel falls within textile category designation 363. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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