CLA-2 CO:R:C:G 082704 CC
Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C.
Eighty Broad Street
New York, N.Y. 10004
RE: Classification of towels
Dear Ms. Shira:
This letter is in response to your inquiry of April 8, 1988,
on behalf of K mart Corporation, requesting tariff classification
of towels under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Samples were submitted for
examination.
FACTS:
The merchandise at issue, designated as K mart's "bath
ensemble," consists of three items, described by you as a bath
towel, a hand towel, and a wash cloth. They measure 24 by 42
inches, 17 by 25 inches, and 11 by 12 inches respectively and are
made of 100 percent cotton terry fabric. You state that although
the three articles in the ensemble will match in color and
design, they will not be sold or packaged as a set for retail
sale.
ISSUE:
Is the merchandise at issue classifiable as toilet linen in
Heading 6302, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with 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.
Heading 6302, HTSUSA, provides for bed linen, table linen,
toilet linen and kitchen linen. The Explanatory Notes, the
official interpretation of the HTSUSA at the international level,
states that toilet linen includes, e.g., hand or face towels,
bath towels, beach towels, face cloths, and toilet gloves.
Therefore, according to the Explanatory Notes, the merchandise at
issue is classifiable in Heading 6302.
HOLDING:
The bath towel and hand towel are each classified under
subheading 6302.60.0020, HTSUSA, which provides for toilet linen
and kitchen linen, of terry toweling or similar terry fabrics, of
cotton, towels, other, textile category 363, and dutiable at the
rate of 10.3 percent ad valorem.
The wash cloth is classified under subheading 6302.60.0030,
HTSUSA, which provides for toilet linen and kitchen linen, of
terry toweling or similar terry fabrics, of cotton, other,
textile category 369, and dutiable at the rate of 10.3 percent
ad valorem.
The samples are being returned, as you requested, under
separate cover.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your 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 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.
Sincerely,
John Durant, Director
Commercial Rulings Division