The tariff classification of a hair towel from China.

N189340 October 25, 2011 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Ms. Carey Ng Taylor Home Fashions Ltd. 7/F Po Shau Center 115 How Ming Street Kwun Tong Kowloon, Hong Kong RE: The tariff classification of a hair towel from China. Dear Ms. Ng: In your letter dated October 17, 2011, you requested a tariff classification ruling. The submitted sample, identified as a hair towel, style number TG0001 (solid color), is a towel sewn specifically to be used on the head. It is used to wrap the hair when wet and to absorb excess water and aid drying. The hair towel is constructed of 88% polyester and 12% polyamide knit terry fabric. There is an elastic loop sewn onto the crown portion of the item used to hold the twisted hair towel in place. The hair towel will also be imported in a printed fabric under style number TG0002. You have suggested classification under tariff subheading 6302.93.1000, HTSUS, as toilet and kitchen linen of man-made fibers. However, because the hair towel is specifically shaped and designed to be worn on the head, it is not similar to the towels that are classified under heading 6302, HTSUS. The sample will be returned to you as requested. The applicable subheading for the hair towel will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The duty rate will be 20 cents per kilogram plus 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/. 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 Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division