CLA-2 CO:R:C:T 955956 CC
Mamie Pollock
District Director of Customs
200 East Bay Street
Charleston, SC 29401
RE: Decision on Application for Further Review of Protest No.
1601-94-100051; towels
Dear Ms. Pollock:
This is a decision on application for further review of a
protest timely filed by Anderson Shipping Company, Inc., on
behalf of Kismet Home Textiles, Ltd., against the classification
of certain towels from India.
FACTS:
The subject merchandise consists of plain woven towels that
measure 20 to 22 inches in width and 24 to 32 inches in length.
All of the towels are printed with various motifs, including
black and white stripes or designs representing various fruits.
The protest concerns the notice of redelivery against
entries of the subject towels. The towels were entered under
subheading 6302.91.0050 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for toilet linen
and kitchen linen, other, of cotton, other, towels, other, other
(textile category 369-O). The towels were reclassified under
subheading 6302.91.0045, which provides for dish towels (textile
category 369-D). The protestant claims that the subject towels
are too wide to be considered dish towels in accordance with the
Guidelines for the Reporting of Imported Products in Various
Textile and Apparel Categories, CIE 13/88, November 23, 1988.
ISSUE:
Whether the subject towels are classifiable as dish towels
under the HTSUSA?
LAW AND ANALYSIS:
The Textile Guidelines state the following at page 2:
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
the other dish towels.
Despite the width being 20 to 22 inches wide, the subject
towels are classifiable as dish towels. The Textile Guidelines
are a guide, not the determining factor. In Headquarters Ruling
Letter (HRL) 088092, dated October 25, 1990, we stated the
following:
It should be borne in mind that the guidelines are
just that, guides to ascertaining the common or
commercial designation of a textile article. C.I.E.
13/88 is not an immutable document. It must be applied
in a reasonably prudent manner in order for the results
obtained from its application to be meaningful.
The subject towels are constructed of material typical of dish
towels. Also, they contain designs, such as those depicting
fruit and stripes, that readily identify this merchandise as dish
towels. To strictly apply the Textile Guidelines would result in
misclassification of the merchandise. In addition, Customs has
previously held that towels that have the characteristics and
construction of dish towels are classifiable as such despite
having dimensions larger than those contained in the Textile
Guidelines. (See e.g., HRL 087918 of December 10, 1990, and
HRL 087992 of December 28, 1990.) Consequently, the subject
merchandise is classifiable as dish towels.
HOLDING:
The subject merchandise is classified under subheading
6302.91.0045, HTSUSA, which provides for toilet linen and kitchen
linen, other, of cotton, other, towels, other, dish. The rate of
duty is 10.5 percent ad valorem, and the textile category is
369-D.
The protest should be denied in full.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by our office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Lexis, Freedom of
Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division