CO:R:C:T 956432 SK
Darryl Golden
Norman Krieger, Inc.
P.O. Box 92599
Los Angeles, CA 90009
RE: Classification of 100 percent cotton terry kitchen towel;
6302.60.0020, HTSUSA; EN to heading 5802, HTSUSA;
Dear Mr. Golden:
This is in response to your letter of April 13, 1994, in
which you request a binding classification ruling for a 100
percent cotton terry kitchen towel. A sample was submitted for
examination.
FACTS:
The submitted sample is a Christmas tie towel. The tie
towel is comprised of a padded top portion and a velour-like
towel bottom portion. The top portion is a trapezoid in shape
and consists of a foam pad center covered by cotton woven fabric.
It has two tie strings on the top portion. Attached to the
bottom of the pad is a towel made of 100 percent cotton fabric
which is looped on one side and has sheared loops on the reverse
side (velour toweling). The towel is in half and measures
approximately 11-3/4 inches by 14-3/4 inches. The front of the
towel is sheared and is printed with a poinsettia and the word
"Greetings." The towel also has the words "kitchen towel"
printed on the front in smaller letters.
ISSUE:
What is the proper classification for this towel?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order. Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI's.
Heading 6302, HTSUSA, provides for, "[B]ed linen, table
linen, toilet linen and kitchen linen." As the towel at issue is
a kitchen towel, classification is proper within this heading.
We note that the presence of the ties precludes this towel from
classification as a "dish" towel, and classification is proper as
an "other" kitchen towel.
The towel is comprised of fabric which is looped on one side
and has sheared loops on the reverse side (velour toweling). The
issue now arises as to whether the towel is classifiable as an
other kitchen towel of terry toweling, or as an other kitchen
towel of pile or tufted construction. The Explanatory Notes (EN)
to heading 5802, HTSUSA, page 795, while not legally binding,
represent the official interpretation of the HTS at the
international level. The EN describe those fabrics which are
considered to be of terry toweling for classification purposes
and include those fabrics where "the loops often appear twisted
and are generally produced on both sides of the cloth, but
sometimes only on one" ... and "may sometimes be cut."
As the fabric of the kitchen towel at issue is deemed to be
of terry toweling, classification is proper under subheading
6302.60.0020, HTSUSA, which provides for, inter alia, other
kitchen towels of cotton terry toweling or similar terry fabrics.
HOLDING:
The towel at issue is classifiable under subheading
6302.60.0020, HTSUSA, which provides for, inter alia, other
kitchen towels of cotton terry toweling or similar terry fabrics.
The towels are dutiable at a rate of 10.3 percent ad valorem and
the textile quota category is 363.
The designated textile and apparel categories may be
subdivided into parts. If so, the 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 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 updated weekly and
is available for inspection at your local Customs office.
Due to the nature of the statistical annotation (the ninth
and tenth digits of the classification) and the restraint
(quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the
current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division