CLA-2 C0:R:C:T jlj
Mr. Edward Baker
A. N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703
RE: Classification of cotton terry cloth hooded towel and
washcloth
Dear Mr. Baker:
In your letter of September 9, 1991, you requested a tariff
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) covering a "baby towel and
washcloth" manufactured in Canada. You submitted samples of the
merchandise along with your request.
FACTS:
The samples submitted are made of 100% cotton terry fabric.
They are a child's hooded towel and a washcloth. The hooded
towel measures approximately 30 inches by 35 inches. The
washcloth measures approximately 9 1/2 inches by 9 1/2 inches.
The edges of the towel and the washcloth are finished with a
narrow strip of woven fabric.
One corner of the towel has a triangular piece forming a
pocket. The inside of the pocket is of terry cloth fabric. The
outside of the pocket is covered with a triangular piece of
cotton woven printed fabric. This pocket is used as a hood to
cover the child's head after a bath, while the rest of the towel
is used to dry off or to cover the child.
ISSUE:
What are the HTSUSA classifications of these items?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
notes.
The instant merchandise is a towel and a washcloth packaged
together for retail sale which are classifiable in the same
heading, i.e., Heading 6302, which provides for bed linen, table
linen and kitchen linen. The towel and wash cloth are provided
for under the 10 digit level, i.e., "Towels: Other," in
subheading 6302.60.0020, HTSUSA, and "Other," including all not
specially provided for articles such as washclothes, in
subheading 6302.60.0030, HRTSUSA.
The term "set put up for retail sale" is discussed in GRI
3(a), HTSUSA. GRI 3(a) provides that when two or more headings
each refer to part only of the items in a set put up for retail
sale, those headings are to be regarded as equally specific in
relation to the goods.
GRI 6 provides that for legal purposes, the classification
of goods in the subheadings of a heading shall be determined by
the terms of those subheadings, by any related subheading notes
and, mutatis mutandis, by GRI's 1 through 5, with the
understanding that only subheadings at the same level are
comparable. GRI 6 thus incorporates GRI 1 through GRI 5 in
classifying goods at the subheading level. Inasmuch as GRI 6
uses the phrase "for legal purposes," the preceding GRI do not
have any application beyond the eight digit level, because the
ninth and tenth digit (i.e., the statistical suffix) are used for
statistical purposes only.
It is Customs position that GRI 6 can apply at the ten digit
level only where there is an existing question as to which
statistical annotation applies and where no other rule will
resolve the matter. GRI 6 would not apply in cases such as the
instant goods where there are annotations providing for the
reporting of the goods separately. See Customs Headquarters
Ruling Letter (HRL) 087287 of August 9, 1990, and HRL 087397 of
August 9, 1990.
HOLDING:
In view of the rationale set forth above, the HTSUSA tariff
provision applicable to the hooded towel is 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, dutiable at the rate of 10.3
percent ad valorem.
The provision applicable to the washcloth is 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, dutiable at the rate of 10.3 percent
ad valorem.
As products of Canada, the instant merchandise is eligible
for a special rate of duty under the United States-Canada
Free Trade Agreement (CFTA) if all requirements of the CFTA are
met. For subheadings 6302.60.0020 and 6302.60.0030, the rate of
duty is 7.2 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) 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. Inasmuch
as 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