CLA-2 CO:R:C:G 087644 CRS
William A. Zeitler, Esq.
Bell, Boyd & Lloyd
1615 L Street, N.W.
Suite 1200
Washington, D.C. 20036-5601
RE: Cotton woven towel classifiable as surgical towel under
provision for other made up articles. Not a dish towel.
Dear Mr. Zeitler:
This is in reply to your letter dated July 12, 1990, to our
New York office, on behalf of your client, American Imprinting
Master, Inc., concerning the classification of a cotton towel
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample towel was submitted with your
request for classification.
FACTS:
The sample article is a towel of 100 percent cotton woven
fabric manufactured in the People's Republic of China. It is
rectangular in shape, measures approximately 18 by 30 inches and
is hemmed on four sides. The towel is highly absorbent and is
dyed blue. The imported towels will be entered through the ports
of New York and Atlanta.
You refer to the sample towel as a dish towel and maintain
that it should be classified as a dish towel.
ISSUE:
Whether the towel in question is classifiable as a dish
towel or as a surgical towel.
LAW AND ANALYSIS:
Heading 6302, HTSUSA, provides, inter alia, for kitchen
linen, including dish towels. However, the instant towel, which
measures 18 by 30 inches, is of a size and construction commonly
associated with surgical towels. Consequently, Customs considers
the sample towel to be 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.
HOLDING:
The towel in question is classifiable in subheading
6307.90.8710, HTSUSA, under the provision for other made up
articles..., other, other, surgical towels, cotton towels of pile
or tufted construction, surgical towels, and are dutiable at the
rate of 7 percent ad valorem. The textile 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 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