The tariff classification of towels from China

N054641 March 31, 2009 CLA-2-63:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 6302.93.2000; 4202.92.3031 Ms. Nilda P de Manso Rene Ortiz Villafane, Inc. P.O. Box 9022562 San Juan, Puerto Rico 00902-2562 RE: The tariff classification of towels from China Dear Ms. De Manso: In your letter dated March 9, 2009 you requested a classification ruling on behalf of NorthCon Corp. You submitted a sample of a microfiber towel and fabric swatches that are representative of another towel. The microfiber towels are made from 85 percent polyester and 15 percent polyamide or 80 percent polyester and 20 percent polyamide woven fabrics. The submitted towel measures approximately 12 x 23 inches and all of the edges are finished. You note that the towels will be imported in 25 x 35, 30 x 60, 40 x 75, 50 x 100 and 70 x 140 centimeter sizes. The towel referred to as the “Microfiber chamois Towel” is made from a brushed woven fabric. The word Aquila is embroidered near one corner. When rolled up the towel is contained in a hard plastic container. The second towel is referred to as a “Microfiber Terry Towel.” Although described as terry the towel is not made with a terry or pile construction. The surface effect is created by the use of textured yarns. The item identified as a mesh pouch is a travel pouch constructed with an outer surface of man-made mesh textile material.  It has a single unlined storage compartment with a top zipper closure. The principal use of the bag is to provide storage, protection, organization and portability for the towels and other personal effects during travel.  It has a loop on the side exterior for hanging from a hook.  It measures approximately 10.5” (W) x 8.5” (H). You note that these are quick drying towels specially designed for use at home, hotel, traveling, gym or fitness club, sauna or spa. The applicable subheading for the towels will be 6302.93.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: other. The duty rate will be 9.9 percent ad valorem. The applicable subheading for the travel pouch will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 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 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