The tariff classification of towels, backpacks and tote bags from China

N219701 June 20, 2012 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.60.0020; 4202.92.1500 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 towels, backpacks and tote bags from China Dear Ms. Ng: In your letter dated May 31, 2012 you requested a tariff classification ruling. You will be importing beach towel and backpack sets and beach towel and tote sets (Style Nos. TG0008, TG0009, TG0010 and TG0011). Samples of Style Nos. TG0008 and TG0010 were submitted with your request. Style No. TG0008 consists of a beach towel and backpack. The towel will be made from 100 percent cotton terry woven fabric. The fabric is printed. One side of the towel is sheared. All four sides of the towel are hemmed. The towel measures 30 x 60 inches. The backpack is made from the same fabric as the towel. The backpack is designed and sized to provide storage, protection, portability and organization to personal effects during travel. Two straps are attached to the rear exterior of the bag enabling the user to wear the bag on his or her back. The backpack features an open top with a center snap closure. It measures approximately 13. 5 (H) x 15 (W) inches. Style No. TG0010 consists of a beach towel and tote bag. Both items are made from 100 percent terry woven fabric. The fabric is printed. One side of the towel is sheared. All four sides of the towel are hemmed. The towel measures 30 x 60 inches. The tote bag is made from the same fabric as the towel. The tote bag is designed and sized to provide storage, protection, portability and organization to personal effects during travel. The bag has an open top with two shoulder straps. It measures approximately 13. 5 (H) x 15 (W) inches. For tariff purposes the towels and backpacks and the towels and tote bags are not considered to be “goods put up in sets for retail sale.” The applicable subheading for the beach towels (Style nos. TG0008 and TG0010) 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. The applicable subheading for the backpack and tote bag (Style nos. TG0008 and TG0010) will be 4202.92.1500, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 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/. Your inquiry does not provide enough information for us to give a classification ruling on Style. Nos. TG0009 and TG0011. Your request for a classification ruling should include samples of the items. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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, Thomas J. Russo Director National Commodity Specialist Division