CLA-2 CO:R:C:T 952926 CC
Jean F. Maguire
Area Director
New York Seaport
U.S. Customs Service
Room 423
6 World Trade Center
New York, NY 10048
RE: Classification of a towel; double difference; dust cloths,
mop cloths and polishing cloths; subheading 6307.10.10
Dear Ms. Maguire:
This letter is in response to the double difference of
opinion between the National Import Specialist (NIS) and the
Field Import Specialist, Dallas/Ft. Worth, concerning the
classification of certain towels. The NIS report concerning this
matter is designated as CLA-2-63:S:N:N3H:349-786.
FACTS:
The merchandise at issue consists of towels made of cotton
terry fabric, measuring 47 centimeters by 41.5 centimeters. This
merchandise, designated by the importer as "auto detail towels,"
is designed for cleaning and polishing automobiles. These towels
are packed in plastic bags for retail sale, consisting of 18 to
24 towels each, and are sold in the automotive supply departments
of Sam's, The Price Club, and similar stores. These towels are
intended for use as cleaning cloths for auto detail shops, but
may be purchased for other uses. Thus, this merchandise will be
used primarily to apply and remove wax, shampoo, cleaners, or
other liquids or will be used as a cloth to remove dust or dirt.
In Headquarters Ruling Letter (HRL) 084794, dated September
7, 1989, we ruled that towels, measuring 38 centimeters by 40
centimeters but in all other respects the same as the merchandise
at issue, were classifiable as dust cloths, mop cloths and
polishing cloths of subheading 6307.10.10 of the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
ISSUE:
Whether the merchandise at issue is classifiable as dust
cloths, mop cloths and polishing cloths or as bar mops?
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.
According to the Harmonized Commodity Description and Coding
System, Explanatory Notes, the official interpretation of the
HTSUSA at the international level, at page 867, Heading 6307
covers made up articles of any textile material which are not
included more specifically in other headings of Section XI or
elsewhere in the Nomenclature and includes floorcloths, dish
cloths, dusting cloths and similar cleaning cloths (whether or
not impregnated with a cleaning preparation, but excluding those
of heading 3401 or 3405).
At the six-digit level, subheading 6307.10, HTSUSA, provides
for floorcloths, dishcloths, dusters and similar cleaning cloths.
At the eight-digit level, subheading 6307.10.10, HTSUSA, provides
for dustcloths, mop cloths and polishing cloths, of cotton;
subheading 6307.10.20, HTSUSA, provides for "other." At the ten-
digit level, subheading 6307.10.2020, HTSUSA, provides for bar
mops (measuring 46 to 57 centimeters in length and 38 to 43
centimeters in width) of cotton terry fabric.
The HTSUSA is a hierarchical system. For example, in order
for an article to be classified at a given 10-digit level, it
must first be classifiable at the 8-digit level. Therefore, in
order for the merchandise at issue to be classifiable as bar-
mops under subheading 6307.10.2020, it must first be classifiable
under the residual provision of subheading 6307.10.20. However,
if this merchandise is specifically provided for as a dustcloth,
mop cloth, or polishing cloth of 6307.10.10, it could not be
classifiable as a bar mop.
We have ruled that cotton terry cloths used for cleaning and
polishing automobiles are classified as dustcloths, mop cloths
and polishing cloths of subheading 6307.10.10. New York Ruling
Letter (NYRL) 865446, dated August 8, 1991, and HRL 084794. We
have reviewed these rulings and find they are correct. The
merchandise at issue is used for dusting, mopping, and polishing
automobiles and meets the terms of subheading 6307.10.10;
consequently, it is classified under that subheading.
HOLDING:
The merchandise at issue is classified under subheading
6307.10.1000, HTSUSA, which provides for other made up articles,
floorcloths, dishcloths, dusters and similar cleaning cloths,
dustcloths, mop cloths and polishing cloths, of cotton. The rate
of duty is 4.7 percent ad valorem, and the textile category is
369.
Sincerely,
John Durant, Director
Commercial Rulings Division