CLA 2 CO:R:C:G 085084 KWM
Mr. Nathan Heyada
Heyada Brothers Inc.
255 18 St.
Brooklyn, N.Y. 11215
RE: Tariff classification of cotton placemats/towels
Dear Mr. Heyada,
Your letter of June 19, 1989, submitted to our New York office, requesting a tariff classification ruling for the articles referred to as placemats, has been forwarded to this
office for a ruling.
FACTS:
Five samples of the placemats/towels were submitted with your request. The items are made of 100% woven cotton, measure approximately 16 inches by 26 inches and weigh approximately 25 ounces per item. They are hemmed on two sides and have fringe on
the ends. Four of the samples have a printed design on one side; the fifth is unadorned. The printed designs are symmetrical, one end being the reverse of the other, so that a sample folded in half is identical on either side, with a fringed edge at the bottom. The waffle weave construction of the items is of the type normally used for dish towels. A tag attached to one end
of each sample indicates that the weave is designed "for maximum
absorbency."
ISSUE
How are the items classified under the Harmonized Tariff Schedule of the United States Annotated?
LAW AND ANALYSIS
Classification under the Harmonized Tariff Schedule of the United States Annotated (hereinafter "HTSUSA") is made in accordance with the General Rules of Interpretation (hereinafter "GRI(s)") 1 through 5, and the United States Rules of Interpretation. GRI 1 provides that classification is determined first according to the terms of the headings of the tariff
schedule and any relative section or chapter notes, and then, if the headings and notes do not require otherwise, in accordance with the remaining GRIs.
GRI 6 provides the mechanism for determining the classification of goods under the subheadings of a heading. GRI 6 states that such classification is determined by the terms of
the subheadings, and any related subheading notes and, mutatis mutandis, by GRI 1 5, on the condition that only subheadings at the same level are comparable. The footnote to GRI 6 in the
explanatory notes states that GRI 6 applies only to the Harmonized System; i.e., through the 6 digit level.
In the instant case, the items clearly fall within HTSUSA heading 6302 Bed linen, Table linen, Toilet linen and Kitchen linen. In the opinion of this office, these goods appear to be of the type commonly used as dish towels. In such case, they fall under HTSUSA subheading 6302.91.0045 Kitchen linen: Other: Of cotton: Other: Towels: Other: Dish. Several factors lead to this conclusion. First, we feel that the large size of the items
lends itself to use as dish towels. Second, the symmetrical nature of the printing appears better suited to toweling which will be hung on a towel rod or bar. Third, the information
regarding absorbency, found on the tag, is more pertinent to the items' use as towels. While none of these factors may be determinative in and of itself, they combine to yield the
conclusion that these goods are properly classified as dish towels.
In your letter, you refer to the goods as "placemats", which would place them under HTSUSA subheading 6302.51.40 Kitchen linen: Other table linen: Of cotton: Other. The distinction between this subheading and that under which this office has classified these goods arises at the 6 digit subheading level. Since we are of the opinion that the principal use for these
goods will be as dish towels rather than placemats, in applying GRI 1, mutatis mutandis, to subheading 6302.51.40 HTSUSA, we have determined that the terms of the subheading do not accurately describe the goods. This determination is based, to a great extent, on the factors enumerated above. Subheading 6302.51.40 HTSUSA is not, therefore, the correct classification in our opinion.
Assuming, arguendo, that two principal uses, and two competitive classifications, for the items were found under GRI 1, an analysis per GRI 3 would result in the same classification
found above. GRI 3 provides that its sections will apply when goods are, prima facie, classifiable under two or more headings. GRI 3(a) states that the subheading which is most specific in its description shall be preferred, unless the goods contain a mixture of materials or substances, are a composite good, or part of an item put up in sets. In our opinion, the terms of neither subheading 6302.51.40 nor of subheading 6302.91.0045, HTSUSA, are
more specific than the other through the 6 digit level. The
explanatory notes to GRI 3 indicate that no hard and fast rule exists for this comparison, but that name designations or clearly identifying descriptions are preferred. We believe that neither
exists here. The goods in question here are not composed of a mixture, a composite good, or part of a set. Therefore, GRI 3(b) is not applicable. Under GRI 3(c), then, classification is
made under the heading which last occurs in numerical order among those which equally merit consideration. In this case, that classification would be 6302.91.0045, HTSUSA.
HOLDING
It is the opinion of this office that the items submitted are classified under heading 6302.91.0045, HTSUSA, as kitchen linen, cotton dish towels, quota category 369.
Because of the changeable nature of the statistical annotation, i.e., the ninth and tenth digits of the tariff number, and the textile restraint categories, you should contact your local Customs office before importing this merchandise, to determine the current status of any restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division