CLA-2 CO:R:C:G 087148 CB
Louis S. Shoichet, Esq.
Siegel, Mandell & Davidson
One Whitehall Street
New York, New York 10004
RE: Classification of "Daily Revival Facial Mitt"
Dear Mr. Shoichet:
This letter is in response to your inquiry of April 19,
1990, on behalf of Avon Products, Inc., requesting a
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), for a certain facial mitt.
FACTS:
The merchandise at issue is a facial mitt measuring
approximately 8 inches in length and 5 inches in width. The
front of the mitt consists of a nonwoven 100% polyester abrasive
material, the back consists of a pocket portion composed of 100%
polyester satin-like fabric and a terry portion of 65%
polyester/35% rayon material. The edges of the article are
finished with capping of about 1/4 inch in width. The mitt has a
textile loop at the top so that it may be placed on a hook. The
pocket area is designed to fit over the hand, thereby allowing
the user to wash the face and/or body with the abrasive side of
the article.
ISSUE:
How is the subject facial mitt classified under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is made in
accordance with the General Rules of Interpretation (GRI's) 1
through 6. The systematic detail of the HTSUSA is such that
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virtually all goods are classified by application of GRI 1, that
is, according to the terms of the headings of the tariff schedule
and any relevant section or chapter notes. In the event that the
goods cannot be classified solely on the basis of GRI 1, and if
the headings and legal notes do not otherwise require, the
remaining GRI's may be applied, taken in order.
You stated in your request letter that the article is
properly classified in subheading 3304.99.0050, HTSUSA, which
provides for beauty or make-up preparations for the care of the
skin (other than medicaments), including sunscreen or sun tan
preparations, other. Your assertion is based on NYRL 831549
which classified a perfumed pumice article under subheading
3304.99.0050, HTSUSA. According to your submission, the subject
mitt and the pumice article are similar in that they are intended
to be used in the bath for skin care. We do not agree with your
contention. The pumice article was classified in heading 3304,
HTSUSA, because it was perfumed, otherwise classification would
have fallen in heading 6804. The pumice article was classified
in heading 3304, HTSUSA, because the Explanatory Notes to heading
6804, HSUSA, exclude perfumed pumice stones from this heading.
The Explanatory Notes constitute the official interpretation of
the tariff schedule at the international level.
Heading 6302, HTSUSA, provides for bed linen, table linen,
toilet linen and kitchen linen. The Explanatory Notes to heading
6302, HTSUSA, provide that toilet linen includes face cloths and
toilet gloves. It is Customs position that the subject facial
mitt is similar, in its use, to a face cloth. Therefore, the
subject facial mitt is classifiable in subheading 6302.93.2000,
HTSUSA.
HOLDING:
The subject "Daily Revival Facial Mitt" is classifiable in
subheading 6302.93.2000, HTSUSA, which provides for bed linen,
table linen, toilet linen and kitchen linen: other: of man-made
fibers: other. The rate of duty is 11.3% ad valorem and the
textile category is 666.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) and the
restraint (quota/visa) categories, the importer should contact
their local Customs office prior to importation of this
merchandise to determine the current status of any import
restraints or requirements.
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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 the importer check, close to the time of shipment,
the Status Report on Current Import Quotas (Restraint Levels), an
issuance of the U.S. Customs Service, which is updated weekly and
is available at any local Customs office.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Per your request we are returning the sample you submitted.
Sincerely,
John Durant, Director
Commercial Rulings Division