CLA-2-46:RR:NC:2:230 C80109
Mr. John Wedel
N. J. Defonte Co. Custom Brokers, Inc.
225 Broadway
New York, NY 10007
RE: The tariff classification of baskets with towels and baskets with napkins from Pakistan
Dear Mr. Wedel:
In your letter dated September 30, 1997, on behalf of your client, Notra Home Fashions Inc., you requested a classification ruling.
The ruling was requested on two products consisting of round baskets containing either towels or napkins. A sample of each product was submitted. Both baskets measure approximately 9 inches in diameter and 2-1/4 inches in height. They are made of interwoven wide and narrow strips of bamboo. Each basket has a detachable fitted textile lining. One basket holds two kitchen towels made of cotton. The other basket holds four cotton napkins. Two of the napkins are plain woven and the other two are other than plain woven. The patterns of the napkins match or coordinate with the pattern of the basket liner. The baskets and their respective towels or napkins will be banded and sold together as sets at retail.
The baskets and their contents are separate articles put together for marketing purposes. However, for tariff purposes, they are not classifiable as sets because the baskets and towels or the baskets and napkins do not meet a particular need or perform a specific activity together. The baskets and the towels and napkins are classifiable separately.
The fitted textile linings are not separate articles but composite parts of the baskets. The applicable subheading for the baskets with their linings will be 4602.10.0900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork made of vegetable plaiting materials, other baskets and bags, whether or not lined, of bamboo, other. The duty rate will be 10 percent ad valorem.
Articles classifiable under subheading 4602.10.0900, HTSUSA, which are products of Pakistan are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
The applicable subheading for the two plain woven napkins will be 6302.51.2000, HTSUSA, which provides for other table linen of cotton, plain woven. The duty rate will be 5.3 percent ad valorem.
The applicable subheading for the other two napkins will be 6302.51.3000, HTSUSA, which provides for other table linen of cotton, other. The duty rate will be 6.4 percent ad valorem.
The applicable subheading for the kitchen towels will be 6302.91.0045, HTSUSA, which provides for other kitchen linen, of cotton, other, dish towels. The duty rate will be 10.1 percent ad valorem.
The towels and napkins fall within textile category designation 369. Based upon international textile trade agreements towels of Pakistan are subject to quota and the requirement of a visa.
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 Paul Garretto at 212-466-5779.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division