CLA-2-63:S:N:N6:345 811875
Ms. Jo-Ann Shepherd
140 Glenmore Ave
Pittsburgh, PA 15229-1830
RE: The tariff classification of a bookmark, tree ornament, handkerchief, aprons, towel, and pot holders from India.
Dear Ms. Shepherd:
In your letter received by this office June 19, 1995, you requested a classification ruling.
The following samples were submitted:
1. A bookmark made of 100 percent cotton woven fabric and measures approximately 19.2 centimeters long by 4.3 centimeters wide.
2. A heart shaped tree ornament composed of 100 percent cotton woven fabric with cross stitch design of a heart on both side. It has a textile loop at the top for hanging. The article contains foam stuffing. It measures approximately 7 centimeters wide by 6.5 centimeters long.
3. A handkerchief made of 100 percent cotton woven fabric with lace around the edges. It measures approximately 22.8 centimeters squared.
4. A bib-type, pink and gray checked pattern, apron constructed of 100 percent cotton woven fabric with one opened pocket in the center. The pocket features embroidered designs. It extends below the waist and features finished edges and an applied neck loop and waist ties.
5. The item identified as a "Kitchen Set" is not a set for tariff purposes. It consists of the following: A bib-type apron made of 100 percent cotton woven fabric with one opened pocket in the center. It extends below the waist and features finished edges and an applied neck loop and waist ties. A towel made of the same above fabric with a textile loop at one corner. Two pot holders composed of the same fabric with binding fabric around all edges and a textile loop attached onto one corner.
The applicable subheading for the bookmark will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The duty rate will be 7 percent ad valorem.
The applicable subheading for the tree ornament will be 9505.10.2500, HTS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The duty rate will be free.
The applicable subheading for the handkerchief will be 6213.20.2000, HTS, which provides for handkerchiefs: Of cotton: Other. The duty rate will be 7.5 percent ad valorem.
The applicable subheading for the pink and grey checked pattern apron will be 6211.42.0081, HTS, which provides for track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of cotton: Other. The duty rate will be 8.6 percent ad valorem.
For the item identified as a "Kitchen Set", each article is separately classifiable. The applicable subheading for the apron will be 6211.42.0081, HTS, which provides for the same as above. The duty rate will be 8.6 percent ad valorem. The applicable subheading for the towel will be 6302.91.0045, HTS, which provides bed linen, table linen, toilet linen and kitchen linen: Other: Of cotton: Other: Towels: Other: Dish. The duty rate will be 10.4 percent ad valorem. The applicable subheading for the pot holders will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of cotton. The duty rate will be 7.1 percent ad valorem.
The aprons fall within textile category designation 359. The handkerchief falls within textile category designation 330. The towel falls within textile category designation 369. The pot holders fall within textile category designation 369 Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa.
Articles classifiable under subheading 6307.90.9989, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
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 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