CLA-2-63:RR:NC:TA:349 B84354
Mr. Michael L. McGinley
SC Products, Inc.
4528 Belleview
Suite 105
Kansas City, MO 64111
RE: The tariff classification of a beach towel and pillow from
China.
Dear Mr. McGinley:
In your letter dated April 9, 1997 you requested a
classification ruling.
The instant samples are a beach towel and a pillow. The towel
will be made from either 100 percent cotton or 90 percent cotton
and 10 percent polyester terry toweling fabric. All four edges are
hemmed and it measures approximately 30 x 62 inches. The pillow is
cylindrical in shape. The outershell is made of 100 percent terry
toweling fabric filled with a solid piece of polyurethane foam.
The cover has a zipper.
For Customs purposes the combination package of the towel and
pillow are not considered a 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 tern "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 second criteria is not meet since the
towel and pillow are designed to carry out a different activity
and meet a divergent need.
The applicable subheading for the beach towel will be
6302.60.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for bed linen, table linen, toilet linen
and kitchen linen: toilet and kitchen linen, of terry toweling or
similar terry fabrics, of cotton... towels: other. The duty rate
will be 9.9 percent ad valorem.
The applicable subheading for the pillow will be
9404.90.2000, HTS, which provides for mattress supports; articles
of bedding and similar furnishing (for example, mattresses,
quilts, eiderdowns, cushions, pouffes and pillows) fitted with
springs or stuffed or internally fitted with any material or of
cellular rubber or plastics, whether or not covered: other:
pillows, cushions and similar furnishings: other.
The towel falls within textile category designation 363.
Based upon international textile trade agreements products of
China are subject to quota and the requirement of a visa.
Presently, subheading 9404.90.2000, HTS, is not currently
assigned a textile category and products therein are not subject
to quota or 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. 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 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 212-466-5854.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division