The tariff classification of a towel from China

N057568 April 24, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.60.0020 Ms. Leslie Araki SST International P.O. Box 45347 Los Angeles, CA 90045 RE: The tariff classification of a towel from China Dear Ms. Araki: In your letter dated April 10, 2009 you requested a classification ruling on behalf of Guthy-Renker, LLC. The instant sample, identified as a promotional towel, is a bath towel. The towel is made from 100 percent cotton terry fabric. It measures 27.5 x 55.5 inches. The towel is sheared on one side with terry loops on the other. It has multicolor woven stripes and the name of a facial product embroidered in one corner of the sheared side. All four sides of the towel are hemmed. You indicate that the towel will be given away as a promotional item and is not for sale. You suggest classification under 6307.90.89, HTSUS, as other made up textile articles. Although you note that this towel is not designated for any specific use, it is a bath towel and it is classified as toilet linen. The applicable subheading for the towel 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/. 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