CLA-2 CO:R:C:T 089148 CRS
Mr. Bernard D. Liberati
General Manager
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883
RE: Decorative hanging towel is a class or kind of merchandise
separate and distinct from furnishings of heading 6304.
Dear Mr. Liberati:
This is in reply to your letter dated March 22, 1991, to our
New York office, on behalf of Liss Brothers, Inc., concerning the
classification of a decorative towel under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). A sample was
provided.
FACTS:
The article at issue is identified as a Christmas Decorative
Towel, item no. 07575. The towel is comprised of a padded top
portion and a terry towel bottom portion. The top is roughly
four inches square and consists of a foam pad center covered by
woven textile fabric. The front of the pad is decorated with two
red candles on a green background. At the top of the pad is a
small textile hanging loop. Attached to the bottom of the pad is
a towel made from 100 percent cotton terry fabric. The towel
measures approximately sixteen inches in length by thirteen
inches in width; however, the width of the towel narrows at the
point where it joins the decorative foam pad.
ISSUE:
Whether the article in question is classifiable as toilet
linen and kitchen linen, or as a furnishing.
LAW AND ANALYSIS:
The two headings at issue for the purposes of this ruling
are heading 6302, HTSUSA, which provides for, inter alia, toilet
linen and kitchen linen; and heading 6304, HTSUSA, which provides
for other furnishing articles.
The furnishing articles covered by heading 6304 include wall
hangings. Harmonized Commodity Description and Coding System,
Explanatory Notes, EN 63.04, 865. Although the article at issue
is designed to be hung on a kitchen or bathroom wall, its primary
function is nevertheless that of a towel. As such, it is a class
of merchandise separate and distinct from the articles of heading
6304. It is therefore classifiable under the provision for
toilet and kitchen linen of heading 6302.
HOLDING:
The towel in question is classifiable in subheading
6302.60.0020, HTSUSA, under the provision for toilet linen and
kitchen linen, of terry toweling or similar terry fabrics, of
cotton; towels; other. The towel is dutiable at the rate of 10.3
percent ad valorem and is subject to textile quota category 363.
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