CLA-2 CO:R:C:G 087287 JS
Ms. Doreen Wai
Hong Kong Economic
and Trade Office
British Embassy
1233 20th Street, N.W.
Suite 504
Washington, D.C. 20036
RE: Child's Hooded Towel and Wash Cloth
Dear Ms. Wai:
This is in reference to your letter of May 16, 1990, on
behalf of Michael Friedman Corp., requesting classification
of a child's hooded terry towel and wash cloth under the
Harmonized Tariff Schedule of the United States Annotated
("HTSUSA").
FACTS:
The merchandise at issue is a 100 percent cotton terry
cloth towel measuring 80 cm X 85 cm square. The edges are
finished with a wrap trim; one corner of the towel has a
triangular piece of the same fabric attached to it, so as to form
a pocket. This pocket is presumably used as a hood to cover the
child's head after a bath, while the rest of the towel is used to
dry off or cover the infant. The hood is decorated with applique
embroidery, which is reproduced on the 12 inch square wash cloth
that comes with the towel. The wash cloth is of the same terry
construction and is also made of 100 percent cotton fabric.
The sample submitted is packaged in a clear plastic
envelope. The printing on this envelope consists of a company
logo, and a statement that the contents are a "100% COTTON
APPLIQUED HOODED TOWEL AND WASHCLOTH SET."
The sample will be returned to you under separate cover as
requested.
ISSUE:
What is the appropriate classification for a child's
hooded towel and wash cloth under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. The term "sets" is discussed in GRI 3(a). GRI 3(a)
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 have a towel and wash cloth packaged
together for retail sale that are classifiable in the same
heading, ie., heading 6302, which provides for bed linen, table
linen and kitchen linen.
GRI 6 provides that for legal purposes, the classification
of goods in the subheadings 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 GRI 1 through 5 in
classifying goods at the subheading level. Since GRI 6 uses the
phrase "for legal purposes", the preceding GRI do not have
application beyond the eight digit level, since the ninth and
tenth digit are used only for statistical purposes.
We note that it is Customs position that GRI 6 can apply at
the ten digit level only where there is an existing question as
to which statistical annotation applies and where no other rule
will resolve the matter. However, GRI 6 would not apply where,
as in the present case, there are annotations providing for the
reporting of the goods separately.
HOLDING:
In view of the foregoing, the HTSUSA provision applicable to
the hooded towel is subheading 6302.60.0020, which provides for
toilet linen and kitchen linen, of terry toweling or similar
terry fabrics, of cotton, towels: other, textile category 363,
dutiable at the rate of 10.3 percent ad valorem.
The HTSUSA provision applicable to the wash cloth is subheading
6302.60.0030, which provides for toilet linen and kitchen linen,
of terry toweling or similar terry fabrics, of cotton, other,
textile category 369, dutiable at the rate of 10.3 percent ad
valorem.
The designated textile and apparel category 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 informatin available, we
suggest 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 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
Commercial Rulings Division