Stimulate by rubbing the body with the towel especially the along the spine vigorously with the towel, if breathing does not begin promptly, aspirate again, pull on the tongue, & stimulate with rubbing again. IF the kitten doesn't start breathing promptly, put one (1) drop of DOPRAM under the kitten's tongue - do NOT repeat. Then begin stimulating by rubbing again. Keep up all stimulation efforts (rubbing, aspirating, pulling tongue) for five minutes or until the kitten is breathing properly.
If there are wet sounds in the throat or chest despite aspiration, hold the kitten in both hands with the head of the kitten pointing toward youor finger tips. Raise the kitten above your head & then swing the kitten down in an arc in front of you explosively (suddenly & rapidly) several times and then aspirate the kitten's throat again. This should cause any fluids in the trachea to move into the throat where you can aspirate them.
Once breathing regularly without gurgly sounds, the kitten should be placed on a heating pad. Then clamp the cord slightly closer to the body than the original tear, clip the torn end, apply iodine to the WHOLE cord and around the base, and remove the hemostat, reapplying iodine to the area that had been clamped by the hemostat.
I advise letting the mother sniff & wash the kitten if she is not in the midst of delivering a second kitten, then returning the kitten to the heating pad until all the kittens have been delivered.