CLA-2 CO:R:C:G 087397 JS
Mr. Ernest G. Criez
David K. Lindmuth Co., Inc.
240 Valley Drive
Brisbane, CA 94005
RE: Child's Hooded Towel and Wash Mitt
Dear Mr. Criez:
This is in reference to your letter of May 23, 1990, on
behalf of Hoopla, requesting classification of a child's hooded
terry towel and wash mitt under the Harmonized Tariff Schedule of
the United States Annotated ("HTSUSA").
FACTS:
The merchandise at issue is a 95 percent cotton/5 percent
polyester terry cloth towel measuring approximately 32 square
inches. The edges are finished with a wrap trim; one corner of
the towel has a lined piece of the same fabric attached to it,
so as to form a pocket. The face of the pocket is designed to
resemble a hippopotamus, and is presumably used as a hood to
cover the child's head after a bath. The two corners on either
side of this hood also have pockets, except that they are
constructed with plain triangular pieces of terry cloth. These
additional pockets may be intended for inserting a child's hands,
while the rest of the towel is used to dry off or cover the body.
The wash mitt is approximately 8 inches long and five inches
wide. It also has a hippopotamus face design on one side, and
the opening is wrap trimmed, with a fabric loop on one end.
ISSUE:
What is the proper classification of the child's hooded
towel and wash mitt 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 washcloth 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 mitt 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 information 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 Operations Division