CLA-2 CO:R:C:G 085031 SLR
John J. Calvert
Fab-Tech, Inc.
4319 Old Milford Mill Road
Baltimore, MD 21208
RE: Classification of soiled and torn terry towels
Dear Mr. Calvert:
This ruling is in response to your letter of June 1, 1989,
requesting classification of soiled and torn terry towels under
the Harmonized Tariff Schedule of the United States (HTSUSA).
Samples imported from Pakistan were provided.
FACTS:
The four submitted samples are described as follows: the
first sample is a finished terry towel measuring approximately 18
by 16 inches that has been soiled with an artifically made 1-1/2
inch cut; the second terry towel measures approximately 18-1/2
by 16 inches that has not been soiled and has an artifically made
2-inch cut; sample number three is unhemmed, ragged on one edge,
terry toweling that has been soiled with two artifically made
1-1/2 cuts; and the fourth sample is a finished terry towel
measuring approximately 37 by 30 inches that has been soiled with
two 1-inch cuts.
ISSUE:
What is the proper classification of soiled and torn terry
towels under the HTSUSA?
LAW ANS ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules Of Interpretation (GRI), taken
in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
-2-
At first, headings 6310 and 6302 seem to describe the
merchandise at issue. Explanatory Note 63.10, however, excludes
heading 6310 from our analysis. Explanatory Note 63.10 states
that:
Rags may consist of articles of furnishing or clothing
or of other old textile articles so worn out, soiled
or torn as to be beyond cleaning or repair....
Here, the terry towels are not worn out, soiled or torn
beyond repair. Merchandise such as this can be repaired for
later use. In fact, you yourself have plans to repair and sell
these towels for use as industrial and commercial wipers.
HOLDING:
The soiled and torn terry towels are classifiable under the
provision for toilet linen and kitchen linen, of terry toweling,
of cotton, towels, other, subheading 6302.60.0020, HTSUSA,
textile category 363, dutiable at 10.3% ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, 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