CLA-2 RR:TC:TE 958198 SK
J.W. Hampton, Jr. & Co.
15 Park Row
New York, N.Y. 10038
RE: Modification of HRL 951902 (8/28/92); classification of 100 percent cotton terry kitchen dish towel; 6302.60.0010, HTSUSA; EN to heading 5802, HTSUSA; one-side printed velour (sheared pile); terry toweling.
Dear Sir or Madam:
On August 28, 1992, this office issued you Headquarters Ruling Letter (HRL) 951902 in which Customs classified a kitchen towel and dishcloth. Upon review, this office has determined that the classification set forth in that ruling pertaining to the kitchen towel is incorrect. Accordingly, this ruling modifies only that part of HRL 951902 which classifies kitchen towels under subheading 6302.91.0005, Harmonized Tariff Schedule of the United States (HTSUSA). Our analysis follows.
FACTS:
The kitchen towel at issue in HRL 951902 is made of 100 percent cotton woven fabric and measures approximately 41 centimeters by 62.5 centimeters. All four of the kitchen towel's edges are hemmed. One side of the towel is velour (sheared pile), the reverse side of the towel has terry loops. The velour side of the fabric is printed with a Christmas tree design.
- 2 -
ISSUE:
Whether the kitchen towel is classifiable as a dish towel made of "terry toweling" under subheading 6302.60.0010, HTSUSA, or as a dish towel made of "other" fabric of pile or tufted construction under subheading 6302.91.0005, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's.
Heading 6302, HTSUSA, provides for, "[B]ed linen, table linen, toilet linen and kitchen linen." As the towel at issue is a kitchen dish towel, classification is proper within this heading. The determinative issue is whether the subject towel is classifiable as a dish towel made of "terry toweling" under subheading 6302.60.0010, HTSUSA, or as a dish towel made of "other" fabric of pile or tufted construction under subheading 6302.91.0005, HTSUSA?
The subject towel is comprised of fabric which is looped on one side and has sheared loops on the reverse side (velour toweling). The Explanatory Notes (EN) to heading 5802, HTSUSA, page 795, while not legally binding, represent the official interpretation of the HTS at the international level. The EN describe those fabrics which are considered to be of terry toweling for classification purposes and include those fabrics where "the loops often appear twisted and are generally produced on both sides of the cloth, but sometimes on one only" ... and "may sometimes be cut."
As the fabric of the kitchen dish towel at issue meets the EN's description of terry toweling, classification is proper under subheading 6302.60.0010, HTSUSA, which provides for, inter alia, kitchen dish towels of cotton terry toweling or similar terry fabrics.
HOLDING:
HRL 951902 is modified with respect to the classification of the kitchen dish towel set forth therein.
- 3 -
The kitchen dish towel is classifiable under subheading 6302.60.0010, HTSUSA, which provides for, inter alia, kitchen dish towels of cotton terry toweling or similar terry fabrics. The towels are dutiable at a rate of 10.2 percent ad valorem and the textile quota category is 369.
The designated textile and apparel categories may be subdivided into parts. If so, the 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 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 updated weekly and is available for inspection at the local Customs office.
Due to the nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Tariff Classification Appeals Division