CLA-2 CO:R:C:G 086811 CRS
Mr. Arnold Edelman
Sabtex (N.Y.) Ltd.
P.O. Box 1255
Englewood Cliffs, NJ 07632
RE: Cotton Herringbone Towels
Dear Mr. Edelman:
This is in reply to your letters of March 9-15, 1990, to our
Charleston, South Carolina office concerning the classification
of bleached cotton herringbone weave towels under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). Samples
were submitted with your ruling request.
FACTS:
The merchandise in question consists of four samples of
bleached, 100 percent cotton, herringbone twill weave towels.
You state that the principal use of the towels at issue is for
washing and wiping dishes in restaurants and other commercial
institutions, and that in the industry such towels are commonly
referred to as "herringbone kitchen towels."
The sample towels are designated Exhibits 1-4. Exhibit 1
has two blue stripes approximately 3/8 of an inch wide, one on
either side roughly one inch from the edge, running the length of
the towel. Exhibit 2 has two blue center stripes, 1/8 of an inch
wide, running the length of the towel, and flanked on either side
by a pink stripe of the same width. Exhibit 3 has four 1/8 inch
red stripes, two on either side of the towel, roughly 1 1/4 inch
from the edge. Exhibit 4 has a single thin green stripe down the
center of the towel, and a 3/8 inch green stripe down either side
approximately one inch from the edge.
All four towels measure 15 inches in width and between 23
inches and 27 inches in length. The towels are manufactured in
and imported from China, Pakistan and Peru, and will be entered
through the ports of Charleston, Chicago or Atlanta.
ISSUE:
Whether the articles in question are classifiable as dish
towels of subheading 6302.91.0045, HTSUSA, or whether they are
instead classifiable as other towels of subheading 6302.91.0050,
HTSUSA.
LAW AND ANALYSIS:
In ORR Ruling 472-69, Bureau file TCR 471.253/s, dated May
28, 1969, abstracted as T.D. 69-180, a herringbone weave towel,
measuring approximately 16 inches by 26 inches, having two red
stripes woven in the length with lockstitched edging on three
sides and a selvedge on the fourth side, was classified in item
366.27, Tariff Schedules of the United States (TSUS), under the
provision for cotton towels, not ornamented. At the time, there
was no separate provision for dish towels in the TSUS, although
subsequently, a distinction between dish towels and other towels
was introduced. Nevertheless, the towel at issue in T.D. 69-
180(6), which was in all respects similar to the towels in
question, was referred to and described as a dish towel. Had
there been a breakout for dish towels, it is likely that the
towel of T.D. 69-180(6) would have been classified accordingly.
However, TSUS decisions have no precedential value under the
HTSUSA, although they can provide guidance. Under the HTSUSA
articles are classified in accordance with the General Rules of
Interpretation (GRIs). GRI 1 provides that the classification of
articles be 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, covers bed linen, table linen, toilet
linen and kitchen linen. The Explanatory Notes (1990), which
constitute the official interpretation of the Harmonized System
at the international level (four and six digits), provide in
pertinent part at EN 63.02 that the articles classifiable in
heading 6302 include:
(4) Kitchen linen such as tea towels or glass cloths.
Articles such as floor cloths, dish cloths, scouring cloths,
dusters and similar cleaning cloths, generally made of
coarse thick material, are not regarded as falling within
the description "kitchen linen" and are excluded (heading
63.07).
However, dish towels, used to dry dishes, are a class of
merchandise separate and distinct from dish cloths, which are
used to wash dishes. As a result, the instant towels are
classifiable in heading 6302. Indeed, there is no dispute as to
their classification through the eight digit level. The only
remaining question therefore is whether the towels should be
classified as dish towels in subheading 6302.91.0045 or as
"other" towels in subheading 6302.91.0050.
The Guidelines for the Reporting of Imported Products in
Various Textile and Apparel Categories 53 FR 52563, 52564, in
distinguishing dish towels from hand towels provide as follows:
Dish towels (category 369) and hand towels (category
363) fall within the same size range, 15 to 18 inches wide
and 24 to 32 inches long, and are sometimes difficult to
distinguish from each other. With one exception, dish
towels always have a design printed on them or woven or knit
into them. The design may be in the form of pictures of
fruit, kitchen utensils, chickens, etc., or may be checks,
stripes, or similar patterns. The dish towels that usually
do not have a design are light weight, plain woven, nonpile
cotton towels that may be similar to, but readily
distinguishable from, shop towels which are made from a much
coarser fabric. These towels may be longer than other dish
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.
The cotton herringbone weave towels at issue are accented
with stripes as described above. You have stated that it was
your understanding that similar articles would be designated as
quota category 369-D provided that they had three or more
stripes. You also ask if a third stripe were added to Exhibit 1,
whether this would affect the classification and quota category
of the towel.
There is no requirement that a towel have a minimum number
of stripes in order for it to be classified as a dish towel in
subheading 6302.91.0045, quota category 369-D; indeed, a towel
may still be classified as a dish towel even if it has no design
whatsoever. To repeat, the Textile and Apparel Guidelines state
in relevant part:
The dish towels that usually do not have a design are light
weight, plain woven, nonpile cotton towels that may be
similar to, but readily distinguishable from, shop towels
which are made from a much coarser fabric. These towels may
be longer than other dish towels. (emphasis added)
The number of stripes or other designs, or even the absence
thereof, does not preclude a towel from being classified as a
dish towel. Moreover, although the Guidelines refer to plain
woven towels, it was not Customs' intent to restrict unadorned
dish towels to those of plain weave construction. Thus, for
example, plain or unadorned herringbone weave towels are also
classifiable in subheading 6302.91.0045, category 369, so long as
such towels are readily distinguishable as dish towels.
The instant towels are of the construction, size and
appearance normally associated with dish towels. The fabric from
which they are made, a cotton herringbone twill, does not lint
but is nevertheless absorbent, and is therefore particularly
suitable for use as a material for dish towels. Furthermore, the
towels at issue are within the size range commonly associated
with dish towels. Thus a clear distinction is possible based on
the pattern and design of the towels.
Moreover, we see no justification for classifying the
instant towels as "other" towels rather than dish towels. As to
whether the towels could be classified as hand towels (toilet
linen), EN 63.02(3) provides that toilet linen encompasses hand
or face towels (including roller towels), bath towels, beach
towels, face cloths and toilet gloves. In this regard the
Textile Guidelines state:
Hand towels may be plain or patterned (containing
decorative work or patterned or pictures). When patterned,
they are almost always pile constructed.
The sample towels may appear to meet the hand towel description;
however, while towels of plain or patterned weave might be used
as hand towels, hand towels are generally narrower.
The Explanatory Notes list two other possible examples of
kitchen towels: tea towels; and glass cloths. It is Customs'
view that the term "dish towel" at the ten digit (national)
statistical level is not restricted by the Explanatory Notes,
which merely provide guidance as to what may be found within the
six digit subheading of toilet linen and kitchen linen. At the
national level, Congress may subdivide the six digit subheading
in any manner, so long as it does not expand the scope of that
subheading. Moreover, it may adjust the terminology to suit
national usage and understanding.
We know of no commercial distinction which would limit "dish
towels" to a subgroup of kitchen towels and therefore decline to
limit the term for tariff purposes.
HOLDING:
The articles in question are classifiable in subheading
6302.91.0045, HTSUSA, under the provision for kitchen linen,
other, of cotton, other, towels, other, dish, and are dutiable at
10.5 percent ad valorem. The quota category is 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 U.S. of the 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