CLA-2 CO:R:C:G 083446 CC
Mr. Ralph H. Sheppard
Adduci, Mastriani, Meeks & Schill
551 Fifth Avenue
New York, N.Y. 10176
RE: Classification of towels
Dear Sir:
This letter is in response to your inquiry of November 16,
1988, on behalf of Win-Tex Products, Inc., requesting tariff
classification of towels from China under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Samples were
submitted for examination.
FACTS:
The samples, consisting of three towels, are designated by
you as styles 1531, 1532, and 1533. Styles 1531 and 1533 are
bleached white. Style 1531 measures approximately 24 inches by
36 inches; Style 1533 measures approximately 36 inches by 36
inches. Style 1532, which measures 24 inches by 36 inches, has a
print representing cows, horses, pigs, flowers, trees, a house,
and the expression "Good Morning!"
All of the towels are made of the same coarse 100 percent
cotton woven fabric. Also, they are all hemmed on two sides and
have a selvedge edge on two sides.
ISSUE:
Whether the submitted samples are classifiable as kitchen
towels in Heading 6302, HTSUSA, or as shop towels in Heading
6307, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 6302, HTSUSA, provides for kitchen linen, among
other articles. The Explanatory Notes, the official
interpretation of the HTSUSA at the international level, state
for Heading 6302 that kitchen linen includes articles such as tea
towels and glass cloths. Articles such as floor cloths, dish
cloths, scouring cloths, dusters and similar cleaning cloths,
generally made of coarse, thick material, are not regarded as
falling within the description "kitchen linen" and are excluded
from Heading 6302; instead, such items are classifiable in
Heading 6307, HTSUSA.
You state that each of the submitted towels satisfies the
criteria for dish towels according to the Guidelines for the
Reporting of Imported Products in Various Textile and Apparel
Categories, CIE 13/88, November 23, 1988. They state, at page 2,
concerning dish towels:
With one exception, dish towels always have a design
printed on them or woven or knit into them. The design may
be in the form of pictures of fruit, kitchen utensils,
chickens, etc., or may be checks, stripes, or similar
patterns. The dish towels that usually do not have a design
are light weight, plain woven, nonpile cotton towels that
may be similar to, but readily distinguishable from, shop
towels which are made from a much coarser fabric.
We would agree that the print on the submitted sample
designated as Style 1532 distinguishes this towel as a dish
towel, based on the Textile Guidelines. Therefore, this
submitted sample is classifiable in Heading 6302, HTSUSA.
We do not believe that Styles 1531 and 1533, which do not
contain a print, are distinguishable from shop towels. They are
made of a coarse fabric typical of shop towels. Therefore,
Styles 1531 and 1533 are classifiable in Heading 6307, HTSUSA, as
shop towels.
HOLDING:
Styles 1531 and 1533 are classified under subheading
6307.10.2005, HTSUSA, as other made up articles, floorcloths,
dishcloths, dusters and similar cleaning cloths, other, shop
towels, of cotton. The rate of duty is 10.5 percent ad valorem
and the textile category is 369.
The sample designated as Style 1532 is classified under
subheading 6302.91.0045, HTSUSA, which provides for bed linen,
table linen, toilet linen and kitchen linen, other, of cotton,
other, towels, other, dish. The rate of duty is 10.5 percent ad
valorem and the textile category is 369.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
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.
Sincerely,
John Durant, Director
Commercial Rulings Division