CLA-2-63:OT:RR:NC:N3:349
Ms. Elvira Eslava-Benson
KEECO
30736 Wiegman Rd.
Hayward, CA 94544
RE: The tariff classification of a towel and drawstring pouch from China
Dear Ms. Eslava-Benson:
In your letter dated August 29, 2014 you requested a tariff classification ruling. As requested the sample is being returned.
The submitted sample is a towel in a drawstring pouch. The towel is made from 85 percent polyester and 15 percent polyamide knit pile fabric. The towel measures approximately 16 x 30 inches. All of the edges are finished with an overlock stitch.
The drawstring pouch is designed to provide storage, protection, portability, and organization to its contents. The pouch is constructed with an outer surface of man-made textile material. The interior of the pouch consists of one unlined compartment with an opening at the top that is secured by pulling the drawstring tight. The pouch is of a durable construction and suitable for repetitive use. It measures approximately 4.5" (W) x 7" (H).
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; and
(c) are put up in a manner suitable for sale directly to users
without repacking.
Although referred to as a set, the drawstring pouch and towel are not classifiable as a set because they are not designed to meet a particular need or carry out a specific activity. The drawstring pouch, which is a separate article of commerce and more than just a packing container, has a different use than the towel. Consequently, each item is classifiable separately under its appropriate heading.
The applicable subheading for the towel will be 6302.93.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: pile or tufted construction. The rate of duty will be 6.2 percent ad valorem.
The applicable subheading for the drawstring pouch will be 4202.92.9026, HTSUS, which provides, in part, for other containers and cases, with outer surface of textile materials or sheeting of plastic, other, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division