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Case facts
Client documents can contain mistakes, and so can the documents in this exercise. Check each entry against the facts before you answer.
Pinecrest Bath & Home LLC of Atlanta, Georgia, bought 14,400 woven bath towels of 100% cotton terry fabric from Texteis Ribeira, Lda., Rua da Fabrica 418, Guimaraes, Portugal, at US$6.00 each, FOB Leixoes. Pinecrest paid ocean freight and insurance of US$4,150.00 directly to its forwarder. The towels were stuffed into a 40-foot container and laden on the vessel Atlantic Meridian, which sailed from Leixoes on Thursday, September 24, 2026. The vessel arrived within the port limits of Savannah, Georgia, with intent to unlade on Wednesday, October 7, 2026. Your firm filed entry (CBP Form 3461) and the goods were released on Thursday, October 8, 2026; the entry summary will be filed later. No antidumping, countervailing or Chapter 99 duties apply.
Excerpt of the draft CBP Form 7501 prepared by a new entry writer
| Block | Entry |
|---|---|
| 1. Filer Code/Entry No. | K7Q-0461275-5 |
| 2. Entry Type | 01 |
| 5. Bond Type | 8 |
| 6. Port Code | 1703 |
| 7. Entry Date | 10/08/2026 |
| 8. Importing Carrier | ATLANTIC MERIDIAN |
| 9. Mode of Transport | 10 |
| 10. Country of Origin | PT |
| 11. Import Date | 10/07/2026 |
| 14. Exporting Country | PT |
| 15. Export Date | 09/24/2026 |
| 27. Line | 28. Description; 29A. HTSUS No. | 30A. Gross Wt.; 30B. Manifest Qty. | 31. Net Qty. | 32A. Entered Value; 32B. CHGS; 32C. Rel. | 33A. Rate | 34. Duty |
|---|---|---|---|---|---|---|
| 001 | BATH TOWELS, 100% COTTON TERRY; 6302.91.0015 | 8,640 KG; 720 CTN | 14,400 NO.; 7,920 KG | 86,400; 4,150; N | 9.2% | 7,948.80 |
The entry writer copied the HTSUS number in Block 29 from an old entry for tufted cotton towels. Which ONE 10-digit HTSUS number should be reported for the bath towels?
The bath towels go to 6302.60.0020. Under GRI 1, heading 6302 covers toilet linen. Subheading 6302.60 is specific to toilet and kitchen linen of terry toweling or similar terry fabrics, of cotton, so the general 'Other: Of cotton' subheading 6302.91 (pile or tufted towels, 9.2%) cannot be used for terry goods (GRI 6). Within 6302.60.00 (9.1%), statistical suffix 10 is for dish towels and 30 is for terry articles that are not towels, which leaves 'Towels: Other (363)', suffix 20. Source: HTSUS (2026 Basic Ed.) heading 6302, subheadings 6302.60.00 and 6302.91.00; GRI 1 and GRI 6.
Stopping at 'of cotton' in 6302.91 instead of using the terry subheading that names the fabric.
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