CLA-2 CO:R:C:G 087992 CRS
Ms. Cynthia L. Frum
Broker Power, Inc.
Suite 208
1377 K Street, N.W.
Washington, D.C. 20005
RE: Cotton jacquard woven towel with terry loops on terry
squares and greige "flour sack" towel classifiable as dish
towels. Textile Guidelines. HRL 087918.
Dear Ms. Frum:
This is in reply to your letters dated August 7, 1990, and
September 7, 1990, to our New York office, on behalf of your
client, Eastern Imports, Ltd., concerning the classification of
towels under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Two samples were submitted with your
request.
FACTS:
The merchandise in question consists of two 100 percent
cotton towels. The first is made from a jacquard weave fabric
with terry loops forming a frame around terry squares. The towel
measures approximately 14 inches by 24 inches and is pink in
color. All edges are turned and hemmed. The towels will be
imported from Sri Lanka and Pakistan.
The second article is made of 100 percent cotton greige
material and measures approximately 38 inches by 35 inches. The
construction of this article, known as a flour sack towel, is 48
in the warp by 44 in the weft. The greige material is subjected
to various finishing operations in the United States. The towels
will be imported from India, Pakistan and China. The ports of
entry for both towels will be Chicago, Seattle and Charleston.
ISSUE:
Whether the towels in question are classifiable in heading
6302, HTSUSA.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs). GRI 1 provides that
the classification of articles is determined according to the
terms of the headings and any relative section or chapter notes
and, provided the headings or notes do not otherwise require,
according to the remaining GRIs taken in order.
Heading 6302, HTSUSA, provides for bed linen, table linen,
toilet linen and kitchen linen. According to the Explanatory
Notes, which constitute the official interpretation of the
Harmonized System at the international level, the term kitchen
linen covers articles such as tea towels and glass cloths.
The jacquard woven terry towel has a design comprised of
raised terry squares forming a check pattern. The Guidelines for
the Reporting of Imported Products in Various Textile and Apparel
Categories, 53 FR 52563, 52564, provide in pertinent part:
Dish towels (category 369) and hand towels (category 363)
fall within the same size range, 15 to 18 inches wide and
24 to 32 inches long, and are sometimes difficult to
distinguish from each other. With one exception, dish
towels always have a design printed on them or woven or knit
into them. The design may be in the form of pictures of
fruit, kitchen utensils, chickens, etc., or may be checks,
stripes, or similar patterns. The dish towels that usually
do not have a design are light weight, plain woven, nonpile
cotton towels that may be similar to, but readily
distinguishable from, shop towels which are mae from a much
coarser fabric. These towels may be longer than other dish
towels.
Although the towel is made of terry fabric Customs' is of the
view that the woven checkered design is indicative of kitchen use
and that, consequently, the towel is classifiable at the
subheading level under the provision for dish towels.
As for the greige flour sack towel, Customs has previously
held that towels of this construction, despite their size, are
dish towels and are classifiable accordingly. See Headquarters
Ruling Letter 087918 dated December 10, 1990.
HOLDING:
The terry towel is classifiable in subheading 6302.60.0010,
HTSUSA, under the provision for toilet linen and kitchen linen,
of terry toweling or similar terry fabrics, of cotton, towels;
dish. The towel is dutiable at the rate of 10.3 percent ad
valorem and is subject to textile category 369.
The greige flour sack towel is classifiable in subheading
6302.91.0045, HTSUSA, under the provision for other; of cotton;
other; towels; other; dish. The towel is dutiable at the rate of
10.5 percent ad valorem and is subject to textile category 369.
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
Commercial Rulings Division