CLA-2: CO:R:C:G 085283 DRR
Doreen Wai, Second Secretary
Hong Kong Economic and Trade Affairs
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036
Re: Classification of beach towel
Dear Ms. Wai:
This is in reference to your letter dated July 26, 1989,
requesting the classification of a beach towel under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue consists of a beach towel made of
100 percent woven cotton fabric. The towel has a terry weave
on one side and a cut pile on the other. It has several
geometric patterns jacquard woven into the towel. Your letter
indicates that you believe that the item is a cotton terry
towel, properly subject to category 363.
ISSUE:
Whether the beach towel at issue is classifiable under
subheading 6302.91.0015, HTSUSA.
- 2 -
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 several types of
linen articles, including toilet linen. The Explanatory Notes
to the HTSUSA constitute the official interpretation of the
tariff at the international level. The Explanatory Notes to
Heading 6302, state that, inter alia, toilet linen includes
beach towels. Subheading 6302.60.0015, HTSUSA, provides for,
toilet linen and kitchen linen, other, of cotton, of pile or
tufted construction, towels, other.
HOLDING:
The beach towel at issue is classifiable under subheading
6302.60.0015, HTSUSA, with a duty rate of 10.5 percent ad
valorem, category 363.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, the importer 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 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, 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
6 cc: A.D.,N.Y. Seaport
Rimmer library/peh
085129