The tariff classification of fingertip towels from China

N035333 August 27, 2008 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.60.0020 Mr. Troy D. Cargo 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of fingertip towels from China Dear Mr. Cargo: In your letter dated August 5, 2008 you requested a classification ruling. The submitted three samples are identified as “Holiday Fingertip Towel” item number T404EA00069. All of the towels are made from 100 percent cotton woven terry fabric. The towels measure 15 x 25 inches and are hemmed on all four sides. The face of the towels is sheared. One towel is embroidered with the phrase “Jingle Jingle” and an ornament, the second with the phrase “Berry Christmas” and holly and the third with the phrase “Another Holiday Flake” and a snowflake. A fourth towel will be embroidered with the phrase “Your roof or mine?” a sample of this towel was not submitted.  Although the towels have a festive look Note 1 (v) of Chapter 95 Harmonized Tariff Schedule of the United States (HTSUS) states… "This chapter does not cover table ware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).” The towels are utilitarian articles and classifiable under Chapter 63. The applicable subheading for the fingertip towels will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen, of terry toweling or similar terry fabrics, of cotton... other. The duty rate will be 9.1 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The towels fall within textile category 363. Textile category designation 363 from China falls within the quantitative restrictions between the United States and China, commonly referred to as China Safeguards or Safeguard Quotas. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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