The tariff classification of fingertip towels from China

N220037 June 29, 2012 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.60.0020 Ms. Jeanette Arciero CVS On-site Import Client Liaison Barthco International One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of fingertip towels from China Dear Ms. Arciero: In your letter dated May 25, 2012 you requested a classification ruling. You will be importing Item number 888686 Finger Tip Towels. This item will be available in four styles each embroidered and appliquéd with a holiday design (candy canes, snowman, Santa and a wreath). The submitted samples include the Santa and candy cane design. The towels will be made from a 100 percent cotton terry fabric. One side of the fabric is sheared. The towels are hemmed on all four sides and measure 11 x 14 inches. They will be sold as a 2 pack of the same design. Although the towels have a festive look Note 1(v) of Chapter 95 Harmonized Tariff Schedule of the United States (HTSUS) states… "This chapter does not cover tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material)." The towels are a utilitarian article and classifiable under Chapter 63. The applicable subheading for the fingertip towels 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, Thomas J. Russo Director National Commodity Specialist Division