CLA-2 RR:TC:TE 960984 ASM
Tariff No.: 6307.10.1000; 6209.20.5040
R. Brian Burke, Esq.
Rode & Qualey
295 Madison Ave.
New York, NY 10017
RE: Tariff Classification of Terry Towels and "Super Soft Diapers"
Dear Mr. Burke:
This letter concerns the request for a binding ruling on behalf of your client, regarding the tariff classification of two separate products identified as terry towels and "Super Soft Diapers", under the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The terry towel is constructed of white, 100 percent cotton cloth of terry construction. The towel has been hemmed on all four edges to create a towel measuring approximately 17" x 14". The towels are imported in bales then washed and repackaged in the United States. They are sold at retail as "auto detail" towels in automotive stores.
The "Super Soft Diaper" consists of 100 percent cotton plain woven cloth which has been brushed, folded and hemmed to create a finished product measuring 14" x 21". This product has been manufactured as a diaper with a center panel that consists of four panels of fabric while the side panels are each of double thickness. The corners of these diapers have been bar tacked. They are manufactured in Egypt and imported to the United States in bales where they are repackaged and marketed for retail to automotive stores.
The importer has requested that both products, the subject terry towel and "Super Soft Diaper", should be classified under subheading 6307.10.1000, HTSUS, which covers " ...dust cloths, mop cloths, and polishing cloths, of cotton." The importer further claims that the principal use for these towels is for dusting, mopping, and polishing automobiles.
ISSUE:
What is the proper tariff classification for the subject terry towels and "Super Soft Diapers" under the HTSUS?
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRIs taken in order. The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.
Auto detail towels are used as cleaning towels for automobiles in the application and removal of wax, shampoo, cleaners, or other liquids. These towels are primarily used in "auto detail" shops which provide services for exterior and interior care of motor vehicles. They are also sold to consumers at car washes, auto supply stores, and department stores. In accordance with GRI 1, such towels are provided for under subheading 6307.10.1000, HTSUS, as "Dustcloths, mop cloths and polishing cloths, of cotton... ." The ENs to heading 6307, state that the heading includes, "Floor-cloths, dish-cloths, dusting cloths and similar cleaning cloths... ." The ENs additionally note that heading 6307 covers only those made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.
In this case the product identified as terry towels (measuring approximately 17" x 14"), has dimensions and features which would also render them subject to use as a "bar mop" towel which is classifiable under 6307.10.2020, HTSUS, as "bar mops" of cotton terry fabric measuring 46 to 57 centimeters in length and 38 to 43 centimeters in width (approximately 18 to 22 inches in length and 15 to 17 inches in width). In this regard, we note that you have provided advertising, packaging, and invoices which demonstrate that the primary intended use is for the automotive industry. Thus, it is our determination that the subject terry towels are imported for use as "auto detail" towels and are properly classifiable under subheading 6307.10.1000, HTSUS, as "Floorcloths, dishcloths, dusters and similar cleaning cloths."
With respect to the "Super Soft Diapers", we must first note that they are imported into the U.S. as diapers. This contrasts with the aforementioned terry towels because, in their condition as imported, the terry towels may be subject to classification as either "auto detail" towels of 6307.10.1000, HTSUS, or as "bar mops"under 6307.10.2020, HTSUS. As previously noted, the terry towels share dimensions and physical characteristics common to both provisions. In order to make a classification determination for the terry towels, we are forced to assess the evidence (packaging, advertising, channels of trade) of intended use in the U.S. for the towels.
The "Super Soft Diapers" are, apparently, manufactured for use as a diaper. The soft, 100 percent brushed cotton, with a seamed multi-layered absorbent center panel is designed for use as an infant diaper. Accordingly, we must classify this product, in its condition as imported, under the provision for "diapers of cotton" in 6209.20.5040, HTSUS.
HOLDING:
The product identified as terry towels (measuring approximately 17" x 14") is classifiable under subheading 6307.10.1000, HTSUS, which is the provision for "Other made up articles, including dress patterns: Floorcloths, dishcloths, dusters and similar cleaning cloths: Dustcloths, mop cloths and polishing cloths, of cotton". The applicable general column one rate of duty is 4.5 percent ad valorem. The textile restraint category is 369.
The product identified as "Super Soft Diapers" (measuring 14" x 21") is classifiable under subheading 6209.20.5040, HTSUS, which is the provision for "Babies' garments and clothing accessories: Of wool or fine animal hair; Of cotton: Other: Other; Diapers". The applicable general column one rate of duty is 9.7 percent ad valorem. The textile restraint category is 239.
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.
Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your 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