CLA-2 CO:R:C:T 089951 CRS
District Director of Customs
200 East Bay Street
Charleston, SC 29401-2611
RE: Application for further review of protest number 1601-90-
000257; dish towels; terry towels.
Dear Mr. Byrd:
This is in reply to an application for further review of
Protest number 1601-90-000257 dated September 12, 1990, filed by
Singer, Soller & Horn on behalf of Mayfair Imptex, Inc. A sample
of the merchandise at issue was attached to the protest and is
described below.
FACTS:
The merchandise in question consists of twenty-two bales of
towels made from 100 percent cotton, bleached terry fabric. The
towels are from Pakistan, measure 15 inches by 25 inches, and are
plain white in color.
ISSUE:
The issue presented is whether the towels in question are
classifiable as dish towels of terry fabric.
LAW AND ANALYSIS:
Heading 6302, HTSUSA, provides for, inter alia, toilet linen
and kitchen linen. The instant merchandise was liquidated under
subheading 6302.60.00, HTSUSA, which provides for toilet linen
and kitchen linen, of terry toweling or similar terry fabrics, of
cotton. Protestant contends that the towels are classifiable in
subheading 6302.91.00, which provides for "other" toilet and
kitchen linen, i.e., not of cotton terry fabric. However, as the
instant towels are made from terry fabric they are classifiable
in subheading 6302.60.00.
The only remaining issue is whether the towels are dish or
"other" towels. There are statistical breakouts in subheading
6302.60.00 for both dish towels and other towels. The Guidelines
for the Reporting of Imported Products in Various Textile and
Apparel Categories (the Guidelines), 53 Fed. Reg. 52563, were
developed to facilitate statistical classification and the
determination of the appropriate textile categories. The
Guidelines state in pertinent part:
The dish towels that usually do not have a design are
light weight, plain woven, nonpile cotton towels....
* * *
In the event that no clear distinction based on
pattern, design, or otherwise can be made, the article
will be classified as an "other" towel in category 363
because it is readily susceptible to more than one use.
Id. at 52564. The towels in question are plain white;
consequently, no clear distinction can be drawn on pattern. The
towels are made from terry cloth, a pile fabric. Fairchild's
Dictionary of Textiles 583 (2nd ed. 1970). According to the
Guidelines, dish towels without any design are made from nonpile
fabric. Protestant has submitted no evidence to support his
claim that the towels at issue are dish towels. Headquarters is
therefore of the view that the protested merchandise was properly
liquidated, in accordance with the Guidelines, under the
statistical breakout for other towels.
HOLDING:
The merchandise in question is classifiable in subheading
6302.60.0020, HTSUSA, under the provision for toilet linen and
kitchen linen, of terry toweling or similar terry fabrics, of
cotton; towels; other.
You are instructed to deny the protest in full. A copy of
this decision should be attached to the Form 19 Notice of Action.
Sincerely,
John Durant, Director