CLA-2 CO:R:C:G DRR 086762
Mr. Harvey A. Isaacs
Tompkins & Davidson
One Whitehall Street
New York, New York 10004
Re: Used huck roller towels
Dear Mr. Isaacs:
This is in reference to your letter dated February 21,
1990, on behalf of Fab-Tech, Inc., requesting the
classification of used huck roller towels under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of used huck roller
cotton toweling. The toweling measures approximately 11.5
inches by 40 yards, with selvages along the lengthwise sides
and a hem along one or both width sides. According to your
letter, this toweling has been used and laundered repeatedly
and, at the time of purchase by Fab-Tech, Inc., has been
graded as lacking the absorbency sufficient to meet industry
standards for first or second quality toweling. The toweling
will be imported in bales of about 100 units. They will be
imported from France, Holland, Belgium, West Germany and
possibly Italy and Austria. The used roller toweling is sold
in uncut condition to companies that supply industrial wipers.
The rolls will be cut by subsequent dealers or the ultimate
consumers of the toweling.
In your letter you state that you believe that the
toweling is classifiable under Heading 6310, HTSUSA, as used
rags, of cotton or alternatively under Heading 6309, HTSUSA,
as worn clothing.
ISSUE:
What is the proper classification of the merchandise at
issue?
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LAW AND ANALYSIS:
Classification under the HTSUSA is in accordance with the
General Rules of Interpretation (GRI), 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. Heading 6302, HTSUSA, provides for bed linen, table
linen, toilet linen and kitchen linen. Heading 6307, HTSUSA,
provides for other made up articles. Note 3(a) iii, Chapter
63, indicates that the articles of textile materials to which
heading 6309 applies include bed linen, table linen, toilet
linen and kitchen linen.
The Explanatory Notes to the Harmonized System may be
consulted for guidance as to the correct interpretation of the
various HTSUSA provisions at the international level. The
Explanatory Notes for heading 6302 state that articles of that
heading include toilet linen, e.g., hand or face towels
(including roller towels), bath towels, beach towels, face
cloths and toilet gloves. The Explanatory Notes for heading
6307 state that it does not include articles which are more
specifically provided for in other headings of the
Nomenclature. Inasmuch as roller towels are more specifically
provided for in heading 6302 as toilet linen, heading 6307 is
eliminated from consideration.
Having determined the classification of new toweling, the
remaining question concerns the classification of the goods in
the condition in which they are imported. The Explanatory
Notes for heading 6310 state that rags may consist of articles
of furnishing or clothing or of other old textile articles so
worn out, soiled or torn as to be beyond cleaning or repair,
or of new small cuttings (e.g., dressmakers' or tailors'
snippings). They are generally fit only for recovery (e.g.,
by pulling) of the fibers (which are usually re-spun), for the
manufacture of paper or plastics, for the manufacture of
polishing materials (e.g., polishing wheels), or for use as
industrial wipers (e.g., machine wipers). The Explanatory
Notes for heading 6309 state that in order to be classified
under that heading, articles must show signs of appreciable
wear and must be presented in bulk.
According to your submission, samples of this toweling
have been examined by Herbert J. Barndt, an associate
professor at the Philadelphia College of Textiles. Professor
Brandt's analysis of the material indicated that at least some
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of it is not beyond repair and cleaning, although he stated
that the remaining useful life was of no economic value. It
is also the opinion of Customs that not all of the material
presented as samples was beyond repair and cleaning.
Therefore the toweling in question is properly classifiable in
heading 6309.
HOLDING:
The used roller toweling in question is classified under
subheading 6309.00.0020, HTSUSA, as worn clothing and other
used articles, other, with a duty rate of 1.8 percent ad
valorem.
However, this ruling is limited is scope and applies only
to the sample merchandise. General Note 5, HTSUSA, provides
that whenever goods subject to different rates of duty are so
packed together or mingled that the quantity or value of each
class of goods cannot be readily ascertained by Customs
officers (without physical segregation of the shipment or the
contents of any entire package thereof), by sampling,
verification of packing lists or other documents filed at the
time of entry, or evidence showing performance of commercial
settlement tests generally accepted in the trade and filed in
such time and manner as may be prescribed by regulations of
the Secretary of the Treasury, the comingled goods shall be
subject to the highest rate of duty applicable to any part
thereof unless the consignee or his agent segregates the
goods.
As a result, if some of the imported articles are not
soiled, torn or worn beyond cleaning or repair, the imported
merchandise could be considered comingled and, therefore,
classified as towels.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D., NY Seaport
DRRimmer library/lw
name: 086762