CLA-2 CO:R:C:T 087470 CRS
Mr. Arnold Edelman
Sabtex (N.Y.) Ltd.
P.O. Box 1255
Englewood Cliffs, NJ 07632
RE: Cotton huck weave towels are class of merchandise separate
and distinct from dish towels. Other made up articles; surgical
towels.
Dear Mr. Edelman:
This is in reply to your letters dated July 6, 1990, and
November 6, 1990, concerning the classification of a huck weave
towel under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample was provided.
FACTS:
The article in question is a 100 percent cotton huck weave
towel manufactured in the People's Republic of China. The towels
come in various sizes (15 x 25, 15 x 30 and 15 x 32) and weigh
between 22 and 26 ounces per dozen. You state that huck weave
towels are used interchangeably with herringbone weave dish
towels. The instant towel has been confirmed by Customs
laboratory analysis to be huck weave.
ISSUE:
Whether the huck weave towel in question is classifiable as
kitchen linen of heading 6302, HTSUSA, or whether it is instead
classifiable as a surgical towel in heading 6307, HTSUSA.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs). GRI 1 provides that
the classification of articles is determined according to the
terms of the headings and any relative section or chapter notes
and, provided the headings or notes do not otherwise require,
according to the remaining GRIs taken in order.
Heading 6302, HTSUSA, provides, inter alia, for kitchen
linen, including dish towels. However, the instant towel, is of
a size and construction commonly associated with surgical towels.
Consequently, Customs considers the sample towel to be a class of
merchandise separate and distinct from dish towels and therefore
outside the scope of heading 6302.
Heading 6307, HTSUSA, provides for other made up articles.
The sample towel is similar to surgical towels which have
consistently been classified in heading 6307. See Headquarters
Ruling Letter (HRL) 082556 dated November 21, 1988, HRL 082564
dated December 1, 1988, and HRL 087477 dated August 30, 1990, and
HRL 087644 dated November 6, 1990.
HOLDING:
The huck weave towel at issue is classifiable in subheading
6307.90.8710, HTSUSA, under the provision for other made up
articles, including dress patterns: other: other: surgical
towels; cotton towels of pile or tufted construction: surgical
towels. The towels are dutiable at the rate of 7 percent ad
valorem and are subject to textile category 369.
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.
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