CLA-2 CO:R:C:T 953938 NLP
Calderon Textiles
23 West Henry Street
Indianapolis, IN 46225-1119
RE: 100% cotton osnaburg flour sack towels; shop towels; dish
towels; kitchen linen; headings 6302 and 6307; Explanatory Notes to heading 6302; Textile Guidelines; HRLs 083138,
083291, 087471, 088603
Dear Sir:
This is in response to your letter, dated March 19, 1993, to
our Cleveland office, in which you requested the tariff
classification of osnaburg flour sack towels, imported from
Pakistan, under the Harmonized Tariff Schedule of the United
States (HTSUS). A sample of the towel was submitted for our
examination.
FACTS:
The article at issue is a towel made of 100% cotton osnaburg
fabric and it measures 27 inches by 38 inches. The towel is
hemmed on two sides, has a green stripe down the middle, is
bleached and is of plain woven construction. You state that the
towels will be sold to textile rental companies which will rent
them out to various establishments, including restaurants, bars,
and car washes. These establishments would use the towels as
general purpose food preparation/kitchen towels and as cleaning
articles.
ISSUE:
Is the subject osnaburg flour sack towel classified as a
shop towel in subheading 6307.10.2005, HTSUS, or as a dish towel
in subheading 6302.91.0045, HTSUS?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.
Heading 6302, HTSUS, provides for "[b]ed linen, table linen,
toilet linen and kitchen linen." The Harmonized Commodity
Description and Coding System Explanatory Notes to heading 6302,
state, on page 863, that included in this heading is:
(4) Kitchen linen such as tea towels and glass cloths.
Articles such as floor cloths, dish cloths,
scouring cloths, dusters and similar cleaning
cloths, generally made of course thick material, are not
regarded as falling within the description
"kitchen linen" and are excluded (heading 63.07).
Heading 6307, HTSUS, provides for "[o]ther made up articles,
including dress patterns." It is a residual provision which
provides for other made up articles of textiles that are not
provided for more specifically elsewhere in the nomenclature.
Subheading 6307.10, HTSUS, provides for "[f]loorcloths,
dishcloths, dusters and similar cleaning cloths." Other cleaning
cloths are classifiable in subheading 6307.10.20, HTSUS, within
which there are statistical breakouts for shop towels and dish
cloths.
Osnaburg fabric is commonly used to make shop towels.
Customs has issued several rulings classifying cloths and towels
of osnaburg fabric as shop towels in heading 6307, HTSUS. See,
Headquarters Ruling Letter (HRL) 083138 dated September 19, 1989;
HRL 083291, also dated September 19, 1989; and HRL 087471, dated
September 21, 1990. Moreover, in HRL 088603, dated March 1,
1991, we stated that the use of osnaburg in the manufacture of
towels and cloths raises the presumption that a cloth or towel
manufactured therefrom is a shop towel. Thus, the Guidelines for
the Reporting of Imported Products in Various Textile and Apparel
Categories (Textile Guidelines), 53 Fed. Reg. 52563, 52564, state
that "[s]hop towels are...always plain woven nonpile
construction, made from a coarse fabric, usually an osnaburg or a
similar low grade fabric, the average yarn number of which
normally falls within the 3 to 12." range.
However, in HRL 088603, we determined that the presumption
that towels made from coarse fabric, such as osnaburg, is
rebuttable where the towel has design features that suggest
something other than a shop towel. For example, in HRL 088603
Customs classified a towel that was made of 100% cotton osnaburg
material in heading 6302, HTSUS, as it was distinguishable from
shop towels based on its size, construction, ornamentation and
the manner in which it is used. This towel measured
approximately 29-1/4 inches by 35-1/2 inches, a size not commonly
associated with shop towels which usually range in size from 16
to 30 inches in width to 16 to 32 inches in length. See, Textile
Guidelines, 53 Fed. Reg. 52564. The towel was hemmed on two
sides had a green strip down the middle, was bleached and was of
plain woven construction. In addition, the towel was used as a
general purpose food preparation/kitchen towel in kitchens,
restaurants and school cafeterias.
The towel at issue in the instant case is very similar to
the towel Customs classified in HRL 088603. The size of this
towel is not commonly associated with shop towels, it is also
bleached and has a green strip running down its middle. In
addition, it will be used in a similar manner as the towel in HRL
088603. Therefore, Customs considers the subject towel to be a
class or kind of merchandise separate and distinct from shop
towels. Thus, this towel is classified in heading 6302, HTSUS.
Specifically, it is classified in subheading 6302.91.0045, HTSUS.
HOLDING:
The osnaburg flour sack towel is classified in subheading
6302.91.0045, HTSUS, which provides for "[b]ed linen, table
linen, toilet linen and kitchen linen: [o]ther: [o]f cotton:
[o]ther: [t]owels: [o]ther: [d]ish." The rate of duty is 10.5%
ad valorem and the applicable textile category is 369.
The designated textile and apparel categories 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 the importer 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 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