CLA-2-63:S:N:N6: 349 881579

Ms. Belinda Del Rio
Belinda Del Rio Customs Broker
P.O. Box 3874
Whittier, California 90605

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

Dear Ms. Del Rio:

In your letter dated December 18, 1992, in behalf of Cecil Saydah you requested a tariff classification ruling.

The submitted sample, identified in your letter as a kitchen hang towel, is a tie towel. The tie towel is comprised of a padded top portion and a pile towel bottom portion. The top portion is a trapezoid in shape and consists of a foam pad center covered by cotton woven fabric. It has two tie strings on the top portion. Attached to the bottom of the pad is a towel made of 100 percent cotton pile fabric. The towel is folded in half and measures approximately 11-3/4 inches by 14-3/4 inches. The front of the towel is sheared and is printed with a Christmas tree and bears. The back of the towel has unsheared loops.

The applicable subheading for the tie towel will be 6302.91.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton..., of pile or tufted construction: towels: other. The rate of duty will be 10.5 percent ad valorem. The tie towel falls within textile category designation 363. Based upon international trade agreements, products of China are subject to visa and quota requirements.

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