CLA-2-63:S:N:N6:349 807296

Mr. John H. Qualey
Rogers & Brown Custom Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of towel from Pakistan.

Dear Mr. Qualey:

In your letter dated February 14, 1995, on behalf of Franco Manufacturing Company you requested a classification ruling. The submitted sample is a pink towel. It is comprised of a rectangular towel with a hood-like portion sewn to the center edge of one long side of the towel. The towel is made of 100 percent cotton woven terry toweling fabric. In your letter you state the towel portion measures 30 x 54 inches and the hood 17 x 17 inches. The hood portion resembles a bunny rabbit with ears, eyes, a nose, and mouth. The towel portion has no means of closure (i.e. button, snap, ties, etc.).

The applicable subheading for the towel will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTS), 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 10.2 percent ad valorem.

The towel falls within textile category designation 363. Based upon international textile trade agreements products of Pakistan are subject to 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. Since 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport