CLA-2-63:RR:NC:N3:349

Mr. Brian G. Pearce
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of towels from India

Dear Mr. Pearce:

In your letter dated October 28, 2011 you requested a classification ruling on behalf CVS Pharmacy.

The submitted samples are beach towels. Item # 871538 referred to as “Velour Fiber Reactive” is made from 100 percent cotton terry woven fabric. It is hemmed on all sides. The face side of the towel is sheared and printed with a beach design. The towel measures approximately 28 x 58 inches.

Item # 871540 referred to as “Velour Single Jacquard” is made from 100 percent cotton yarn dyed terry fabric. The jacquard woven towel features a floral design. All of the sides are hemmed. The towel measures approximately 32 x 62 inches. The face side is sheared.

The applicable subheading for the beach towels will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen, of terry toweling or similar terry fabrics, of cotton... other. The duty rate will be 9.1 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3043.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division