CLA-2 RR:TC:TE 958943 ASM
Tariff No.: 6307.10.2030
Mr. Mark Shapiro
Uniform Recycling, Inc.
1981 Hammondville Road, Bay 22
Pompano Beach, Florida 33069
RE: Request for reconsideration of the tariff classification of cotton towels
Dear Mr. Shapiro:
This letter concerns your request that we review New York Ruling (NY) 817099, dated December 18, 1995, regarding the tariff classification of cotton towels under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY 817099 was published on April 29, 1998, in the Customs Bulletin, Volume 32, Number 17.
FACTS:
The subject article is a towel measuring approximately 16 x 26 inches and is made from a 100 percent Huck weave fabric. Three edges of the towel are hemmed while the fourth is selvage. The towels are stamped with the company's name, city, state, and the words "wiping cloth." It appears that the stamp may not be indelible but should last through a few washings. The towel is not first quality, exhibiting fabric defects such as slubs, knots, and some variances in the weave. Furthermore, the towel was cut and hemmed in a skewed manner.
In NY 817099. the subject towel was classified as a surgical towel under subheading 6307.20.8910. HTSUSA. It was determined that these towels should be classified as surgical towels due to the cotton Huck weave fabric; a fabric which is noted for its lint free characteristics absorption and quality construction associated with use in hospital surgical rooms.
ISSUE:
Whether the towel is properly classified as a surgical towel under subheading 6307.90, HTSUSA, or as an other towel under subheading 6307.10, HTSUSA.
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 Explanatory Notes to the Harmonized Commodity Description and Coding System (EN's), which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.
We note that you have submitted correspondence from a customer, Johnson International Materials, Inc., where it is indicated that the company is in the business of recycling used clothing and selling wiping rags and that the subject towels are purchased by that company for resale as wiping cloths. Further, it is stated that the company is not in the business of selling hospital products. In addition, we note the evidence which you have supplied establishing that the subject towels sell for a cost of 12 cents per "blue rag towel" versus a 37 cents per first quality "operating room towel."
Although Huck weave is associated with a surgical towel, the towels now in question are constructed with imperfections in the weave, skewed hems, and the words "wiping cloth" which would cause them to be rejected by most operating rooms. Further, you have indicated that these words appear in indelible ink and cannot be washed off
In view of the foregoing, it is our determination that the subject towels are not surgical towels. Rather, these towels have features which cause them to be classifiable within the class or kind of goods provided for under heading 6307, HTSUSA, as "floorcloths, dishcloths, dusters and similar cleaning cloths." The EN's to 6307 state that the heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. In particular, the EN's note that this heading includes "Floor-cloths, dish-cloths, dusting cloths and similar cleaning cloths."
It has now been determined that these towels are not "surgical towels" under 6307.90.8910, HTSUSA. Thus, they are not more specifically provided for in Section XI or elsewhere in the HTSUSA. The EN's to 6307, specifically note that the heading includes "floor-cloths" and similar cleaning cloths. Based on the lower quality of construction (imperfect weave, uneven hem) and the fact that the subject towels may be used in a wide array of cleaning operations, they are properly classifiable as other cleaning cloths under subheading 6307.10.2030, HTSUSA.
HOLDING:
The cotton towels are classifiable under subheading 6307.10.2030, HTSUSA the provision for "Other made up articles, including dress patterns: Floorcloths, dishcloths, dusters and similar cleaning cloths: Other; Other" which is dutiable under the general column one rate at 8.4 percent ad valorem.
NY 817099, dated December 18, 1995, is hereby revoked. In accordance with 19 U.S.C. 1625(c)( 1 ), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
Please be advised that due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) and the restraint (quota/visa) categories, you should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.
The designated textile and apparel category may be subdivided into pans. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since pan 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 issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division