The tariff classification of a towel from China

N044685 December 2, 2008 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6307.90.8940 Mr. Peter A. Pennesi V. Alexander & Co. Inc. 6555 Quince Rd., Suite 201 Memphis, TN 38119 RE: The tariff classification of a towel from China Dear Mr. Pennesi: In your letter dated November 13, 2008 you requested a classification ruling on behalf of Extreme Glow NA Corp. The instant sample is a rally towel. It is made from 100 percent cotton terry towel fabric. All of the edges are hemmed. Sewn into one of the hemmed edges is a 3-4 LED, batteries and a switch. The face of the towel is printed with 4 sports team logo and advertising. The towel measures 11.5 x 15.5 inches. The towel is used in sporting arenas. In your letter you suggest the classification of the towel under 9505.90.6000, HTSUS. However, the “rally towel” does not depict a recognized festive motif and cannot be classified as a festive article. The applicable subheading for the towel will be 6307.90.8940, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for other made up articles, including dress patterns: other: other: cotton towels of pile or tufted construction. The rate of duty will be 7 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 towel falls 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 requirements 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