CLA-2 CO:R:C:G 084799 CC
Mr. Bernard Rowe
Mehler Textiles International, Ltd.
99 West Hawthorne Avenue, Suite 512
P.O. Box 877
Valley Stream, N.Y. 11580
RE: Tariff classification of towels
Dear Mr. Rowe:
This letter is in response to your inquiry of May 8, 1989,
requesting tariff classification of towels under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). Samples
were submitted for examination.
FACTS:
The towels are composed of 55 percent ramie and 45 percent
cotton loosely woven, coarse, greige fabric and measure
approximately 18 by 30 inches. You have stated that they are
used predominantly in the printing industry to wipe and absorb
surplus ink. Also, they will be used as polishing cloths in
buildings to wipe down brass, marble and other items.
ISSUE:
Are the towels classifiable as shop towels under subheading
6307.10.2005 or 6307.10.2015, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise 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 6307, HTSUSA, provides for other made up articles;
subheading 6307.10.20, HTSUSA, provides for shop towels
dedicated for use in garages, filling stations and machine shops.
You contend that the towels at issue are not provided for in this
subheading since they will not be used in garages, filling
stations, or machine shops.
The above-mentioned subheading is an eo nomine and not an
actual use provision. It provides for the class or kind of
imported articles belonging to shop towels. Shop towels,
provided for in this subheading, are used in, but not limited to
use in, garages, filling stations, and machine shops. Because
the towels at issue are made of coarse, woven, greige fabric,
they have virtually no other use than as shop towels.
Accordingly, they are considered to be dedicated to the above
enumerated uses and are classifiable as such.
You also contend that the towels at issue are larger than
what shop towels measure. We find that the towels at issue,
measuring 18 by 30 inches, are of a size typical of shop towels.
The question which remains is whether the towels at issue
are classified as shop towels, of cotton or as shop towels,
other. Subheading note 2(A), Section XI, HTSUSA, requires that
products of Chapters 56 to 63 which contain two or more textile
materials be regarded as consisting wholly of that textile
material which would be selected under Note 2 to Section XI.
Note 2 provides that goods consisting of a mixture of two or more
textile materials are to be classified as consisting wholly of
the one textile material which predominates by weight. Because
ramie predominates by weight in the towels, they are classified
as shop towels, other.
HOLDING:
The towels at issue are classified under subheading
6307.10.2015, HTSUSA, as other made up articles, other, shop
towels, other, textile category 863.
Due to the changeable nature of the statistical annotation
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.
Sincerely,
John Durant, Director
Commercial Rulings Division