The tariff classification of towels and a washcloth from India

N275351 May 10, 2016 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.60.0020; 6302.60.0030 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, Pennsylvania 17105 RE: The tariff classification of towels and a washcloth from India Dear Ms. Aldinger: In your letter dated February 19, 2016 and received by this office on May 2, 2016, you requested a tariff classification ruling. A sample was submitted with your letter. The sample will be retained by this office. The instant sample, Rite Aid Item 9027359, is a 3-piece bath towel set. The set consists of a bath towel, hand towel, and washcloth. All of the items are made from 100 percent cotton terry toweling fabric. The towels and washcloth feature a flat woven stripe at one end. All four sides of the towel are hemmed. The bath towel measures 27 x 52 inches, the hand towel measures 16 x 26 inches and the washcloth measures 13 inches square. In your letter, you refer to the bath towel, hand towel and washcloth as a three-piece “Bath Towel Set.” The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking. The submitted bath towel, hand towel and washcloth do not qualify as “goods put up for retail sale” as the components of the set are classifiable under the same subheading. Each item in the set will be classified separately. The applicable subheading for the bath and hand towels will be 6302.60.0020, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton…Towels: Other.” The duty rate will be 9.1 percent ad valorem. The applicable subheading for the washcloth will be 6302.60.0030, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Toilet linen and kitchen 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division