&&The product is a square 30”x 30” textile article designed to wrap around a baby after a bath. One front layer of fabric consists of white woven 100% cotton terry cloth and the back second layer consists of a beige 80% polyester and 20% cotton printed fabric. The top corner of the white fabric features a pocket for the baby’s head in the beige printed fabric, this fabric is also used as trim sewn around the edges of the article.

&&Your agent has suggested tariff classification number 6209.20.0000 for baby's garments and clothing accessories, of woven cotton. This textile article does not contain features of a garment such as armholes, leg holes, fasteners, or enclosures. In addition, it is advertised and sold as a “hooded bath towel”. The Explanatory Notes to heading 62.09 states this heading excludes per Note (c) Babies’ clothing accessories covered more specifically by other Chapters of the Nomenclature.&&&&There are two layers of fabric under consideration for classification of this textile article. Explanatory Note (I)(A) to Section XI states that:&&&&In the case of products (other than those of heading 58.11) consisting of two or more textile fabrics of different composition assembled in layers by sewing, gumming, etc., classification is determined in accordance with Interpretative Rule 3. Accordingly, Note 2 to Section XI applies only where it is necessary to determine the textile material which predominates by weight in the fabric taken into consideration for the classification of the product as a whole.&&&&Following this guidance:&&&&The front functional layer of fabric consists solely of cotton (of Chapter 52 – heading 52.08, 52.09, or 52.12). Therefore, this layer is a cotton fabric per GIR# 1. The back decorative layer of fabric consists of 80% polyester and 20% cotton. Per Note 2 to Section XI, the polyester material predominates by weight in this fabric (of Chapter 54 – heading 54.07). Therefore, this layer is a polyester fabric per GIR# 1.&&&&Neither layer of fabric provides a more specific description for the article as a whole, according to GIR# 3 (a). The front functional layer of cotton fabric provides the essential character to the article as a whole, as it is this layer that serves the purpose of drying the baby after a bath, according to GIR# 3 (b).&&&&This towel is covered more specifically in Chapter 63, under heading 63.02.&&&&Heading 63.02 names textile articles such as toilet linen. Explanatory Note (3) to heading 63.02 specifically identifies bath towels as toilet linens: Toilet linen, e.g., hand or face towels (including roller towels), bath towels, beach towels, face cloths and toilet gloves. Therefore, this towel made up from cotton fabric is classified under subheading 6302.60.&&