CLA-2 CO:R:C:T 951902 CC
Ron Sias
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10036
RE: Classification of a kitchen towel and dishcloth;
classifiable as a set
Dear Mr. Sias:
This letter is in response to your request of April 29,
1992, on behalf of F.W. Woolworth Co., requesting the tariff
classification of a kitchen towel and dishcloth. Samples were
submitted for examination.
FACTS:
The merchandise at issue, connected by a plastic tag and
sold together, is designated by the importer as item number
T 912. Both the kitchen towel and the dishcloth are made of 100
percent cotton fabric. The submitted dish towel, made of woven,
velour fabric, measures approximately 41 centimeters by 62.5
centimeters. It is hemmed at the sides and is printed with a
Christmas tree design. The submitted dishcloth, made of woven,
terry fabric, measures approximately 30 centimeters by 31
centimeters. It is printed with a Christmas tree design, and the
edges of the cloth are finished with an overlock stitch.
ISSUE:
Whether the merchandise at issue is classified separately or
as a set under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA 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 6302, HTSUSA, provides for kitchen linen, among
other articles. According to the Explanatory Notes to the
Harmonized Commodity Description and Coding System, the official
interpretation of the HTSUSA at the international level, articles
in Heading 6302 are usually made of cotton or flax, and include
kitchen linen such as tea towels and glass cloths. The kitchen
towel would be considered an article of kitchen linen and is
classifiable as such.
Heading 6307, HTSUSA, provides for other made up articles.
We have ruled that dishcloths are classifiable in Heading 6307.
(See, for example, Headquarters Ruling Letter (HRL) 081834 of
September 22, 1989.) Consequently the dishcloth at issue is
classifiable in Heading 6307.
GRI 3(b) provides that goods put up in sets for retail sale
shall be classified as if they consisted of the material or
component which gives them their essential character. According
to the Explanatory Notes, "goods put up in sets for retail sale"
refers to goods which:
(a) consist of at least two different articles which are,
prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet
a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to
users without repacking.
The dish towel and dishcloth are, prima facie, classifiable
in different headings. They are put up together to meet the need
of washing and drying dishes. Finally, these articles are joined
together by a plastic tag, making them suitable for sale to users
without repacking. Consequently, all three requirements for
classification as a set have been met by the submitted
merchandise.
We believe that the dish towel is the article that gives
this merchandise its essential character. By quantity and cost,
the dish towel makes up the greater portion of this merchandise.
Therefore this merchandise is classifiable in Heading 6302.
HOLDING:
The submitted merchandise is classified as a set under
subheading 6302.91.0005, HTSUSA, which provides for bed linen,
table linen, toilet linen and kitchen linen, toilet linen and
kitchen linen, other, of cotton, of pile or tufted construction,
towels, dish. The rate of duty is 10.5 percent ad valorem.
Although classified together as a set, these goods are
subject to textile category numbers as if separately classified.
Therefore the dish towel, which would be classifiable under
subheading 6302.91.0005, HTSUSA, if separately classified, would
be subject to textile category 369. The dishcloth would also be
subject to textile category 369, since if separately classified
the appropriate subheading would be 6307.10.2027, HTSUSA.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) 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.
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.
Sincerely,
John Durant, Director
Commercial Rulings Division