CLA-2 CO:R:C:G 087856 CC
Mr. Iqbal S. Deane
President
International Concepts, Inc.
1511 N.W. 91st Avenue, Suite 928
Coral Springs, FL 33071
RE: Classification of a surgical towel; need not be of pile or
tufted construction to be classified under subheading
6307.90.8710
Dear Mr. Deane:
This letter is in response to your inquiry of August 13,
1990, requesting tariff classification of a surgical towel. A
sample was submitted for examination.
FACTS:
The submitted sample is a surgical towel made of 100 percent
cotton fabric. The sample towel is blue and has a flat weave.
It measures approximately 18 inches by 30 inches and is used in
hospitals for surgical procedures.
You believe that only towels of pile or tufted construction
are classifiable as surgical towels under subheading
6307.90.8710 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Since the towel has a flat weave, you
do not believe it is classifiable under this subheading.
ISSUE:
Whether a surgical towel with a flat weave is classifiable
under subheading 6307.90.8710, 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 6307, HTSUSA, provides for other made up articles.
The surgical towel is not specifically provided for in any other
heading. It is classifiable in Heading 6307, which you also
believe is the correct heading. The question you raise is
whether surgical towels that are not of pile or tufted
construction can be classified in subheading 6307.90.8710.
Subheading 6307.90.8710, HTSUSA, provides for surgical
towels. Subheading 6307.90.8740 provides for cotton towels of
pile or tufted construction. These are separate subheadings.
There is nothing in the language of subheading 6307.90.8710 or
of the subheadings at the six or eight digit level that would
require that surgical towels be of pile or tufted construction to
be classified under subheading 6307.90.8710. Therefore the
submitted surgical towel is classifiable under this subheading.
HOLDING:
The surgical towel at issue is classified under subheading
6307.90.8710, HTSUSA, which provides for other made up articles,
other, other, surgical towels. The rate of duty is 7 percent ad
valorem, and the textile category is 369.
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