The tariff classification of a bath towel from China

N245647 September 17, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.60.0020 Ms. Shawn Glover UPS Trade Management Services, Inc. 2031 S. Centennial Ave. Aiken, SC 29803 RE: The tariff classification of a bath towel from China Dear Ms. Glover: In your letter dated August 23, 2013 you requested a tariff classification ruling on behalf of Avon Products. Items 5015103 and 5041097 are referred to as “Figural Hooded Bath Towels.” A sample of item 5015103 was included with the request. The towel is made from 100 percent cotton terry toweling fabric. A hood is sewn to the center of one of the long sides of the towel. The hood is used to cover the child’s head after a bath while the rest of the towel is used to dry off or cover the body. The hood on the submitted sample is stylized to depict the head of a unicorn with embroidered eyes, nostrils, appliqued cheeks, sewn on nose and mane and lightly stuffed ears and horns. Other towels with different item numbers will be designed to depict a raccoon, owls and dinosaurs. The towel is hemmed on all sides and measures approximately 51 x 23 inches. The applicable subheading for the towels will be 6302.60.0020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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, Myles B. Harmon Acting Director National Commodity Specialist Division