CLA-2 CO:R:C:G 084963 CC
Mr. Robert M. Paisley
General Manager
Baltic Linen Company, Inc.
3495 Lawson Boulevard, P.O. Box 150
Oceanside, N.Y. 11572
RE: Tariff classification of a cloth
Dear Mr. Paisley:
This letter is in response to your inquiry of June 2, 1989,
in behalf of the Baltic Linen Company, Inc., requesting tariff
classification of a cloth. A sample was submitted for
examination.
FACTS:
The sample at issue, described as a mop cloth, measures 17
by 20 inches. It is composed of 100 percent cotton woven fabric
and has a jacquard stripe containing the words "supreme linen."
You state that the cloth will be used, wet or dry, as a cleaning
cloth in food and beverage service areas.
ISSUE:
Whether the cloth is classified as kitchen linen under
subheading 6302.91 or as a floor-cloth, dish-cloth, duster or
similar cleaning cloth under subheading 6307.10?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (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 kitchen linen, among
other articles. According to the Explanatory Notes, the
official interpretation of the HTSUSA at the international level,
articles in Heading 6302 are usually made of cotton or flax, and
kitchen linen includes articles 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 of kitchen linen and are excluded from heading 6302;
instead, such items are classifiable in heading 6307, HTSUSA.
The merchandise at issue is a cleaning cloth made of coarse
material, classifiable in Heading 6307, as other made up
articles, subheading 6307.10, HTSUSA, which provides for
floorcloths, dishcloths, dusters, and similar cleaning cloths.
We find that the cloth is not classifiable as a dust cloth,
mop cloth, or polishing cloth under subheading 6307.10.10,
HTSUSA, and thus, is classifiable under subheading 6307.10.20,
HTSUSA. The cloth is not a bar mop, classifiable in subheading
6307.10.2020, HTSUSA, since it is not made of cotton terry
fabric. Instead, it is classified under subheading
6307.10.2030, HTSUSA.
HOLDING:
The merchandise at issue is classified under subheading
6307.10.2030, HTSUSA, which provides for other made up articles,
floorcloths, dishcloths, dusters, and similar cleaning cloths,
other, other, dutiable at the rate of 10.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division