CLA-2 CO:R:C:T 954001 CAB
Mr. Robert M. Paisley
Baltic Linen Company, Inc.
P.O. Box 9017
Valley Stream, NY 11582-9017
RE: Classification of a cleaning cloth; Heading 6307
Dear Mr. Paisley:
This letter is in response to your inquiry of April 26,
1993, requesting a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA),
concerning a cloth. A sample was submitted for examination. The
merchandise will be imported from France and entered through the
port of Charleston, South Carolina.
FACTS:
The subject cloth is constructed from 100 percent woven
cotton jacquard fabric manufactured in India. The cloth measures
approximately 16 x 21 inches, has rounded corners and is hemmed
on all four sides. A jacquard stripe, approximately 1.25 inches
in width, runs down the center of the cloth and features the
words "National Linen". The importer maintains that the cloths
will be sold to National Linen. National Linen will then rent
the cloths to various food and beverage companies where they will
be used for bar wiping, general cleaning, and mopping purposes.
ISSUE:
Whether the instant cloth is classifiable under Heading
6302, HTSUSA, as kitchen linen, or under Heading 6307, HTSUSA, as
an other made up article?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's, taken in order.
The cloth in question is potentially classifiable under
Heading 6307, HTSUSA, or Heading 6302, HTSUSA. Heading 6302,
HTSUSA, is the provision for bed linen, table linen, toilet linen
and kitchen linen. The Explanatory Notes to the Harmonized
Commodity Description and Coding System (EN), although not
legally binding, are the official interpretation of the
nomenclature at the international level. The EN to Heading 6302,
HTSUSA, state, in pertinent part:
These articles are usually made of cotton or flax, but
sometimes also of hemp, ramie or man-made fibres, etc; they
are normally of a kind suitable for laundering. They
include:
(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 coarse thick material, are not regarded as
falling within the description "kitchen linen" and are
excluded (heading 63.07).
The subject cloth is constructed of an extremely thick
material not commonly used for kitchen use and is similar to the
coarse material described in the EN. In light of the EN, it is
apparent that the instant item is not classifiable as kitchen
linen under Heading 6302, HTSUSA.
Heading 6307, HTSUSA, is a residual provision for made up
textile articles not provided for elsewhere in the tariff.
Note 7, Section XI, HTSUSA, states, in pertinent part:
For the purposes of this section, the expression "made up"
means:
* * *
(c) Hemmed or with rolled edges, or with a knotted fringe
at any of the edges, but excluding fabrics the cut edges of
which have been prevented from unraveling by whipping or by
other simple means;
* * *
In accordance with Note 7(c), Section XI, HTSUSA, the
instant cloth has been hemmed on all four sides; therefore, for
tariff classification purposes, it is "made up". The article is
also not otherwise specifically provided for elsewhere in the
tariff, thus classification under Heading 6307, HTSUSA, is
required.
Because the instant cloth is utilized for various cleaning
purposes and Heading 6307, HTSUSA, contains separate subheadings
for various types of cloths, a question still remains as to the
appropriate subheading for the subject cloth. The subject cloth
falls within the bar mop size range and is used for wiping in the
food and beverage industry, however, it is not classifiable under
the subheading for bar mops since there is a requirement that the
bar mops therein be made of terry fabric. Since the instant
cloth does not fit squarely within any of the provided
subheadings, it is classifiable under the subheading for "other"
cleaning cloths.
HOLDING:
Based on the foregoing, the instant cloth is classifiable
under subheading 6307.10.2030, HTSUSA, which provides for other
cleaning cloths. The applicable rate of duty is 10.5 percent ad
valorem and it is not subject to a textile restraint category.
Sincerely,
John Durant, Director
Commercial Rulings Division