CLA-2 CO:R:C:G 086414 HP
Mr. Robert A. DeCamp
Vice President
Regulatory Affairs
F.W. Myers & Co., Inc.
Myers Building
Rouses Point, NY 12979-1091
RE: NYRL 830696 modified. Cabinet towel is not continuous
roller towel, but is made up and is similar to roller towel.
Toilet linen; face cloth; narrow woven fabric
Dear Mr. DeCamp:
This is in reply to your letter of January 22, 1990,
concerning the tariff classification of continuous roller towel,
produced in either Brazil or Canada, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Please
reference your client Scotwell (U.S.) Inc.
FACTS:
The merchandise at issue consists of continuous roller towel
manufactured in either Brazil or Canada. You have requested only
a classification ruling, and have no interest in a country of
origin determination. We therefore are not addressing that
issue.
Brazilian Manufacturing Processes
Greige (Woven in a loom but receiving neither dry- nor
wet-finishing operations) huck (small-figured dobby
weave normally used for towels, having a rough surface)
fabric is woven to an unspecified size, and then
shipped in rolls to Canada.
Canadian Manufacturing Processes
Fabric is bleached, shrunk, cut to 11-
" (29.21 cm) wide
x 40 yards (36.4 meters) long, hemmed, and finally
rolled into the finished product; you state this fin-
ished product is a cabinet towel.
ISSUE:
Whether the instant merchandise is considered toilet linen
or narrow woven fabric under the HTSUSA?
LAW AND ANALYSIS:
Heading 5806, HTSUSA, provides for, inter alia, narrow woven
fabrics. The General Rules of Interpretation (GRIs) to the
HTSUSA govern the classification of goods in the tariff schedule.
GRI 1 states, in pertinent part:
... classification shall be determined according
to the terms of the headings and any relative section
or chapter notes ....
Goods which cannot be classified in accordance with GRI 1 are to
be classified in accordance with subsequent GRIs, taken in order.
Note 5 to Chapter 58, HTSUSA, defines "narrow woven fabrics"
as
(a) Woven fabrics of a width not exceeding
30 cm, whether woven as such or cut from
wider pieces, provided with selvages
(woven, gummed or otherwise made) on
both edges....
The instant merchandise meets the above definition. Note 8
to Section XI, HTSUSA, states, in pertinent part, that chapters
56 to 60 "... do not apply to goods made up within the meaning of
..." Note 7 to Section XI. Note 7 provides:
For the purposes of this section, the expres-
sion "made up" means:
* * *
(b) Produced in the finished state, ready
for use (or merely needing separation by
cutting dividing threads) without sewing
or other working (for example, certain
dusters, towels, tablecloths, scarf
squares, blankets).... [Emphasis add-
ed.]
As you stated in your letter, the instant merchandise is
imported in a finished condition; no further processing will take
place. It is our opinion, therefore, that the merchandise is
considered "made up," and is classifiable in heading 6307,
HTSUSA, as other made up articles, if not more specifically
provided for in a previous heading.
Heading 6302, HTSUSA, provides for, inter alia, toilet
linen. The Explanatory Notes (EN) to the HTSUSA constitute the
official interpretation of the tariff at the international level.
The EN to this heading states:
These articles are usually made of cotton or
flax ...; they are normally of a kind suit-
able for laundering. They include:
* * *
(3) Toilet Linen, e.g., hand or face towels
(including roller towels), bath towels,
beach towels, face cloths and toilet
gloves. [Emphasis added].
In Callaway's Textile Dictionary (1st ed. 1947), roller
towel is defined as "an endless towel hung from a roller." See
also Webster's Third New International Dictionary, Unabridged
(defining roller towels similarly). Since the instant
merchandise is not endless, i.e., not stitched in a loop, it
cannot be considered a roller towel.
The sample, however, is comparable to a roller towel. It is
placed in a cabinet in such a way as to allow each section of the
towel to be used once and then taken up into the cabinet. Roller
towels, on the other hand, may be used repeatedly.
It is our opinion that the cabinet towel at issue is a more
modern, and indeed, more hygienic, version of the roller towel.
Its construction is substantially the same, but for being
stitched in a loop, and the cabinet towel serves the same purpose
as roller towels - long term hand-drying without continuous
replenishing of supplies. We feel, therefore, that the cabinet
towel is the type of face towel provided for under the term
"toilet linen," and is classifiable as such.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6302.91.0050, HTSUSA, textile catego-
ry 369, as bed linen, table linen, toilet linen and kitchen
linen, other, of cotton, other, towels, other, other. Articles
which meet the definition of "goods originating in the territory
of Canada" (see General Note 3(c)(vii)(B), HTSUSA) are subject to
reduced rates of duty under the United States-Canada Free Trade
Agreement Implementation Act of 1988. If the merchandise con-
stitutes "goods originating in the territory of Canada," the
applicable rate of duty is 8.4 percent ad valorem; otherwise, the
general rate of duty is 10.5 percent ad valorem.
In NYRL 830696 of June 28, 1988, we classified substantially
similar merchandise under subheading 5806.31.0000, HTSUSA, as
narrow woven fabric. This was incorrect. Pursuant to section
177.9(d), Customs Regulations (19 C.F.R. 177.9(d)), therefore,
NYRL 830696 of June 28, 1988, is modified in accordance with the
analysis set forth above.
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 agree-
ments which are subject to frequent negotiations 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 issuance of the U.S.
Customs Service, which is updated weekly and is available at your
local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the res-
traint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
JOHN DURANT, DIRECTOR
COMMERCIAL RULINGS DIVISION