CLA-2-63:RR:NC:TA:349 C81958

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of a golf towel from China.

Dear Mr. Liberati:

In your letter dated November 19, 1997 you requested a classification ruling on behalf of Toppers, Inc.

The submitted sample, article number ZCB-001, is a golf towel. The towel is made from 100 percent cotton terry toweling fabric. All four edges are hemmed and it is black in color. The tri-fold towel has a metal grommet and a metal hang clip. The face of the towel has cut loops and the reverse side has uncut loops.

The applicable subheading for the golf towel will be 6307.90.8940, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: other: surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton... cotton towels of pile or tufted construction. The duty rate will be 7 percent ad valorem. The duty rate for 1998 will be remain the same. The towel falls within textile category designation 363. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To

obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 212-466-5854.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division