The tariff classification of towels from China

N046302 December 18, 2008 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000; 6304.91.0040 Mr. Leonard L. Rosenberg Sandler, Travis & Rosenberg, P.A. 5200 Blue Lagoon Drive Miami, FL 33126-2022 RE: The tariff classification of towels from China Dear Mr. Rosenberg: In your letter dated December 2, 2008 you requested a classification ruling on behalf of Germ Guard International, Inc. You submitted samples of towels referred to as “Germ Guard Sports Towel” and “Germ Guard Travel Towel.” The “Germ Guard Sports Towel” is made from 100 percent cotton woven sheared pile fabric coated on one side with polyurethane. It is hemmed on four sides. One end of the face side of the towel features a 4 x 6 inch pocket with a hook and loop type closure. The face side of the towel also contains embroidery. The towel is contained in a black mesh drawstring bag. The “Germ Guard Travel Towel” is made from 100 percent polyester knit pile fleece fabric coated on one side with polyurethane. It is hemmed on all four sides. One side is embroidered at both ends. The towel is contained in a clear bag. The stated uses of the items include in the gym to cover equipment, stand on after a shower and to cover other items elsewhere to act as a barrier between the user and an article. Although referred to as a towel these items are not used for washing and drying of a person. Nor are they sufficient to be considered a textile floor covering. The applicable subheading for the “Germ Guard Sports Towel” will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The general duty rate will be 6.3 percent ad valorem. The applicable subheading for the “Germ Guard Travel Towel” will be 6304.91.0040, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 5.8 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 “Germ Guard Sports Towel” falls within textile category 369. The “Germ Guard Travel Towel” falls within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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