CLA-2 CO:R:C:G 087681 CMR
Mr. Robert Paisley
Baltic Linen Company, Inc.
3495 Lawson Boulevard
P.O. Box 150
Oceanside, New York 11572
RE: Reconsideration of HRL 086414 of April 6, 1990;
Classification of cabinet towels
Dear Mr. Paisley:
This ruling is in response to your letter of July 19, 1990,
requesting the Customs Service review HRL 086414.
FACTS:
The merchandise in HRL 086414 was determined to be similar
to a roller towel and classified in subheading 6302.91.0050,
HTSUSA, which provides for bed linen, table linen, toilet linen
and kitchen linen, other, of cotton, other, towels, other, other.
It was described as continuous roller towel manufactured in
either Brazil or Canada.
ISSUE:
Was the classification of the merchandise described in HRL
086414 correct, or is it more properly classified as a narrow
fabric?
LAW AND ANALYSIS:
The classification of the merchandise described in HRL
086414 of April 6, 1990, was based on the legal notes to Section
XI of the Harmonized Tariff Schedule of the United States
Annotated and the corresponding provisions of the Explanatory
Notes. As you point out in your letter, the advent of the
Harmonized System resulted in some changes from the past.
-2-
We have reviewed HRL 086414 and agree with the analysis and
resultant classification. We find no basis for modification of
the ruling as written.
HOLDING:
The classification decision in HRL 086414 classifying the
merchandise described therein in subheading 6302.91.0050, HTSUSA,
which provides for bed linen, table linen, toilet linen and
kitchen linen, other, towels, other, other, is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division