CLA-2-63:RR:NC:TA:349 E88135
Mr. Brian J. Murphy
Law Offices of Roy Ian Delbyck
Suite 706 Ocean Center, Harbour City
5 Canton Road, Tsimshatusi, Kowloon , Hong Kong
RE: The tariff classification of guest towels from Hong Kong.
Dear Mr. Murphy:
In your letter dated September 9,1999 you requested a classification ruling on behalf of First Success Trading Limited.
You submitted samples of two guest towels referred to as exhibit C and D. Exhibit C is made from 100 percent cotton woven fabric. The fabric is a huck weave. The towel measures approximately 20 x 27 inches. Each end of the towel is hemmed and the sides are selvedge. The front portion of the towel is embroidered with a fern. You indicate that this towel will also be made in a damask weave. Exhibit D is made from 100 percent linen fabric. All four edges of the towel are hemmed and it measures approximately 26 x 31 inches. This towel features a damask weave and the center is embroidered with a crown. Although a sample was not submitted, you state that the guest towel will also be made from 100 percent cotton terry fabric. This towel will also contain embroidery. As requested the samples are being returned.
The applicable subheading for Exhibit C made with a huck weave will be 6302.91.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton…other: towels: other: other. The duty rate will be 9.8 percent ad valorem.
The applicable subheading for a cotton towel with a damask weave will be 6302.91.0035, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton… other: towels: jacquard figured. The duty rate will be 9.8 percent ad valorem.
The applicable subheading for Exhibit D will be 6302.92.0010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of flax…towels. The duty rate will be 1.2 percent ad valorem.
The applicable subheading for the cotton terry hand towel will be 6302.60.0020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar fabrics, of cotton… towels: other. The duty rate will be 9.7 percent ad valorem.
Exhibit C falls within textile category designation 369. Exhibit D falls within textile category designation 863. The cotton terry hand towel and the cotton damask towel fall within textile category designation 363. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. The linen towel is only subject to the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.
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 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division