CLA-2-63:S:N:N6: 349 883482
Mr. Ron Sias
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038
RE: The tariff classification of a bath towel and washcloth.
Dear Mr. Sias:
In your letter dated March 9, 1993 on behalf of F.W.
Woolworth Co., you requested a tariff classification ruling.
You submitted a bath towel and washcloth, identified in your
letter, as a two piece velour print bath towel and washcloth item
number TLB7050. Both items are made of 100 percent cotton woven
toweling fabric. The bath towel measures approximately 21-1/4
inches by 40 inches and the edges are hemmed. The washcloth
measures approximately 11-3/4 inches by 12 inches. One side of
the bath towel and washcloth is velour and the other is of uncut
terry loops. Both are white in color and contain a sea shell
design in pink, gray, and dusty rose printed on the velour side.
The samples are being returned.
In your letter, you refer to these items as a two piece
velour print bath and washcloth set. The Explanatory Notes,
which constitute the official interpretation of the Harmonized
Tariff Schedule of the United States 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.
In this instance the first criteria is not met since the
bath towel and washcloth in this combination package are
classifiable in the same eight digit subheading, 6302.91.00.
Therefore, the items in this package are to be classified
individually.
The applicable subheading for the bath 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 applicable subheading for the washcloth will be
6302.91.0025, HTS, which provides bed linen, table linen, toilet
linen and kitchen linen: other: of cotton... of pile or tufted
construction: other. The rate of duty is 10.5 percent ad
valorem.
The bath towel falls within textile category designation 363
and the washcloth falls within textile category designation 369.
Based upon international trade agreements, products of Thailand
are subject to quota and visa 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