CLA-2 CO:R:C:G 081314 LS
6307.10.2027, 6307.90.9030,
Ms. Elizabeth Brault
International Operations
Fingerhut Corporation
4400 Baker Road
Minnetonka, Minnesota 55343
RE: Tariff classification of bath towels, washcloths, kitchen
towels, potholders and dishcloths
Dear Ms. Brault:
Your inquiry of August 28, 1987, addressed to our New York
office concerning the tariff classification of bath towels,
washcloths, kitchen towels, potholders, and dishcloths, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), was referred to this office for a direct reply to you.
Samples were submitted for examination.
FACTS:
The merchandise consists of three towel combination
packages, with each item made of 100 percent cotton fabric. The
16-piece combination package consists of the following items:
four kitchen towels, six potholders, and six dishcloths. The
towels are plain woven, the dishcloth has a waffle weave, and the
potholder is of terry construction. The 20-piece combination
consists of four bath towels, four hand towels, four guest
towels, and eight washcloths, all of which are of terry
construction. The 40-piece combination, which is composed of
both bath and kitchen items, contains the following: four bath
towels, four hand towels, eight washcloths, eight fingertip
towels, four dish towels, six dishcloths, and six potholders.
You have informed us that the combinations are imported and sold
to the consumer in polywrap packaging which is heat sealed or
taped shut.
ISSUE:
What are the applicable tariff classification provisions
under the HTSUSA for the three towel combination packages?
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LAW AND ANALYSIS:
Classification of products under the HTSUSA is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and, provided
such headings or notes do not otherwise require, according to
[the remaining GRI's taken in order]." Since there is no
specific heading providing for combination packages of towels, we
refer to GRI 3 which applies to goods consisting of articles
which are classifiable under two or more headings. As will be
discussed below, GRI 3 applies to the 16-piece and 40-piece
combination packages. GRI 3(b), which provides for the
classification of goods put up in sets for retail sale, states:
Mixtures, composite goods consisting of different materials
or made up of different components, and goods put up in
sets for retail sale, which cannot be classified by
reference to 3(a), shall be classified as if they
they consisted of the material or component which gives
them their essential character, insofar as this criterion
is applicable.
The Explanatory Notes, which constitute the official
interpretation of the HTSUSA at the international level, state in
Note (X) to Rule 3(b) that the term "goods put up in sets for
retail sale" means goods which:
(a) consist of at least two different articles which are,
prima facie, classifiable in different headings;
[hereinafter criterion (a)]
(b) consist of products or articles put up together to meet
a particular need or carry out a specific activity;
[hereinafter criterion (b)] and
(c) are put up in a manner suitable for sale directly to
users without repacking. [hereinafter criterion (c)]
GRI 3 and criterion (a) from Explanatory Note X to GRI 3(b)
apply to the 16-piece kitchen combination package because the
package consists of articles classifiable under two or more
headings. The towels are classifiable in heading 6302, HTSUSA,
which provides for kitchen linen. Pursuant to the Explanatory
Note to heading 6302, the dishcloths, which are made of a coarse,
thick material, are not classifiable as kitchen linen but are
classifiable in heading 6307, HTSUSA, which provides for "Other
made up articles." Subheading 6307.10, HTSUSA, specifically
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provides for "floorcloths, dishcloths, dusters and similar
cleaning cloths." Further, the potholders are also classifiable
in heading 6307, as other made up articles, because they are not
considered to be kitchen linen under heading 6302. Linen is
defined in Webster's Third New International Dictionary 1315
(1971) as "clothing or household articles (as sheets,
tablecloths) made or originally made of linen cloth and now usu.
of other fabrics." Criterion (b) is not met since the articles
in this combination package are designed to carry out different
activities and to meet divergent needs. The kitchen towels and
dishcloths are used for washing and drying dishes while the
potholders are used for handling hot pots and other cookware.
Therefore the combination package is not classifiable as a set.
We refer back to GRI 1 to classify each item individually.
Since GRI 6 provides that, for legal purposes, GRI's 1
through 5 are applicable for classification of goods at the
subheading level, the term "classifiable under two or more
headings" in GRI 3 is satisfied if at least two of the articles
fall under different eight-digit subheadings. With respect to
the 20-piece bathroom combination package, GRI 3 does not apply
because the bath towels, hand towels, guest towels, and
washcloths are all classifiable in the same eight digit
subheading, 6302.60.00, HTSUSA. Therefore, the items in this
package are to be classified individually pursuant to GRI 1,
rather than as a set.
GRI 3 and criterion (a) from Explanatory Note X to GRI 3(b)
apply to the 40-piece combination package consisting of bathroom
items and kitchen items because the package consists of articles
classifiable under two or more headings. The kitchen towels are
classifiable in subheading 6302.91.00, HTSUSA, the washcloths in
subheading 6302.60.00, HTSUSA, and the dishcloths in subheading
6307.10.20, HTSUSA. Criterion (b), however, is not satisfied
because the articles are not put up together to meet a particular
need or to carry out a specific activity. Some articles are used
for personal hygiene, whereas others are for kitchen uses. Since
criterion (b) is not met, the 40-piece combination package is not
considered a set for tariff classification purposes. We
therefore return to GRI 1 to classify each item individually.
HOLDING:
In view of the foregoing, the items in the 16-piece kitchen
package are classifiable separately in the following provisions:
the kitchen towels in subheading 6302.91.0020, HTSUSA, textile
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category 369, dutiable at the rate of 10.5 percent ad valorem;
the potholders in subheading 6307.90.9030, HTSUSA, dutiable at
the rate of 7 percent ad valorem, and the dishcloths in
subheading 6307.10.2027, HTSUSA, textile category 369, dutiable
at the rate of 10.5 percent ad valorem.
The items in the 20-piece bathroom package are classifiable
individually. The bath towels, the hand towels, and the guest
towels are classifiable in subheading 6302.60.0020, HTSUSA,
textile category 363, as other towels, dutiable at the rate of
10.3 percent ad valorem, and the washcloths are classifiable in
subheading 6302.60.0030, HTSUSA, textile category 369, as other
toilet linen, also dutiable at the rate of 10.3 percent ad
valorem.
The items in the 40-piece mixed bathroom and kitchen
package are also classifiable individually. The bathroom items
are classifiable in the same provisions as the items in the 20-
piece bathroom package and the kitchen items are classifiable in
the same provisions as the items in the 16-piece kitchen package.
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 Divsion
schreiber library 081314LS
6cc: A.D., New York Seaport
1cc: NIS Richard Eyskens
1cc: Legal Reference Section
1cc: CITA
LSchreiber:jaj:4/11/89