CLA-2 CO:R:C:G 081834 CB
6304.92.0000
Mr. Shin Maruyama
Hiraoka New York, Inc.
79 Madison Avenue
Suite 1107
New York, New York 10016
RE: Classification of towel sets
Dear Mr. Maruyama:
This ruling is in response to your letter of December 11,
1987, requesting a classification ruling under the Harmonized
Tariff Schedule of the United States (HTSUSA), for towel sets.
FACTS :
The submitted sample consists of a bath, hand, fingertip and
kitchen towel; and a wash cloth, dish cloth, and potholder. All
of the articles are made of 100 percent cotton. The kitchen
towel and dish cloth are of woven fabric. The balance of the
items are of loop terry.
ISSUE :
Are the towels classifiable as a "set" under the HTSUSA, or
individually under Chapter 63?
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 states, in part, that "classification
shall be determined according to the terms of the headings and
any relative Section or Chapter Notes...." The term "sets" is
discussed in GRI 3(b). It provides that when two or more
headings each refer to part only of the items in a set put up for
retail sale, those headings are to be regarded as equally
specific in relation to those goods. In the instant case, we
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have bathroom and kitchen towels packaged together for retail
sale that are classifiable in different headings. Heading 6302
provides for bed linen, table linen, toilet linen and kitchen
linen. However, it specifically excludes dish cloths which are
classifiable in 6307. Relying on GRI 3, no guidance is given as
to how goods are to be classified together or separately below
the four digit level.
GRI 6 provides that for legal purposes, classification of
goods in the subheading of a heading shall be determined
according to the terms of those subheadings and any related
subheading notes, and mutatis mutandis, to the above rules, on
the understanding that only subheadings at the same level are
comparable. GRI 6 thus incorporates GRIs 1 through 5 in
classifying goods at the subheading level. Since GRI 6 uses the
phrase "for legal purposes" the preceding GRIs are to be applied
at the level necessary for the final legal classification of the
goods for tariff purposes. GRI 6 requires the use of GRI 3 at
the eight digit level in the HTSUSA, since it is that level at
which the classification of the merchandise is ultimately
determined. Thus, in order to be classifiable as a "set", the
components must be classifiable in at least two different
subheadings.
However, GRI 3(b) also requires that the "set" consist of
articles put up to meet a particular need or carry out a specific
activity. The subject merchandise is used to meet two different
needs. The bath towels are to be used in the bathroom and the
dish towels are to be used in the kitchen. Therefore, the
subject merchandise fails to meet a requirement of GRI 3(b) and
cannot be considered a "set" for classification purposes, and
will be classified separately.
Having determined that the merchandise at issue is not a
set, we still must classify the towels. The bath towels are
classifiable in 6302.60.0020, as toilet linen, of terry
toweling, of cotton, other. The kitchen towel is classifiable in
6302.91.0020, as kitchen linen, other, of cotton, dish.
The dish cloth is classifiable in 6307.10.2025, other made
up articles, other, dishcloths. The potholder is classifiable
under 6304.92.0000, HTSUSA, as other furnishing articles.
HOLDING:
The bath towels are classifiable in subheading
6302.60.0020. The rate of duty is 10.3% ad valorem and fall
under textile category 363.
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The kitchen towel is classifiable in subheading
6302.91.0015. The rate of duty for the kitchen towel is 10.5% ad
valorem and the textile category is 363. The dishcloth is
classifiable in subheading 6307.10.2027. The rate of duty is
10.5% ad valorem and the textile category is 369.
The potholder is classifiable under subheading 6304.92.0000,
HTSUSA. The rate of duty is 7.2% 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, 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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division