CLA-2 RR:TC:TE 960648 ASM
Tariff No.: 6307.10.1000
J. Nicole Bivens Collinson
Sandler, Travis & Rosenberg, P.A.
1341 G. Street, N.W.
Washington, D.C. 20005-3105
RE: Tariff Classification for Cotton Towels
Dear Ms. Bivens Collinson:
This letter concerns the request for a binding ruling
regarding the tariff classification of cotton terry towels under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The subject articles are 100 percent cotton woven terry
towels measuring approximately 14 x 24, 14 x 26, and 14 x 28
inches. The towels will be imported in solid colors such as
white, burgundy, brown, black and green and are hemmed on all
four sides. They will be imported prepackaged in a polybag with
each bag containing 12 towels. The outside of the bag will
indicate the name "PARTEX", fiber content, RN#, origin and the
phrase "Auto Detail Towel - 12 PCS/pack."
ISSUE:
What is the proper tariff classification for the subject
cotton terry towels under the HTSUSA?
- 2 -
LAW AND ANALYSIS:
Classification of goods under the 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. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
The Explanatory Notes to the Harmonized CommodityDescription and
Coding System (EN's), which represent the official interpretation
of the tariff at the international level, facilitate
classification under the HTSUSA by offering guidance in
understanding the scope of the headings and GRI's.
Auto detail towels are used as cleaning towels for
automobiles in the application and removal of wax, shampoo,
cleaners, or other liquids. These towels are primarily used in
"auto detail" shops which provide services for exterior and
interior care of motor vehicles. They are also sold to consumers
at car washes, auto supply stores, and department stores. In
accordance with GRI 1, such towels are provided for under
subheading 6307.10.1000, HTSUSA, as "Dustcloths, mop cloths and
polishing cloths, of cotton... ." The EN's to heading 6307,
state that the heading includes, "Floor-cloths, dish-cloths,
dusting cloths and similar cleaning cloths ... ." However, the
EN's additionally note that heading 6307 covers only those made
up articles of any textile material which are not included more
specifically in other headings of Section XI or elsewhere in the
Nomenclature.
In this case, the towels have dimensions and features which
would also render them subject to use as "hand towels" or "dish
towels" which are classifiable under 6302.60.00, HTSUSA, as
"Toilet linen and kitchen linen, of terry toweling or similar
terry fabrics, of cotton; Towels ... ." The Textile Category
Guidelines (CIE 13/88 of November 23, 1988) state that dish
towels and hand towels fall within the same size range, 24 to 32
inches long and 15 to 18 inches wide. Additionally, the towels
have dimensions and features very similar to a "bar mop" towel
which is classifiable under 6307.10.2020, HTSUSA, as "Bar mops"
of cotton terry fabric measuring 46 to 57 centimeters in length
and 38 to 43 centimeters in width (approximately 18 to 22 inches
in length and 15 to 17 inches in width).
Inasmuch as the submitted towels (measuring approximately 14
x 24, 14 x 26, 14 x 28 inches) are so close in size to "hand/dish
towels" and "bar mop" towels, we requested additional
documentation to verify the intended use as "auto detail" towels.
You have provided several trade magazines entitled, Professional
Carwashing & Detailing, highlighting the advertisements for the
subject towels
- 3 -
which clearly specify their use as "auto detail" towels for
washing, drying, cleaning, and polishing in the auto industry.
In addition, the packaging in which the towels will be sold,
specifically identifies the product as auto detailing towels.
Based on the evidence provided, it is our determination that
the subject towels are imported for use as "auto detail" towels
and are properly classifiable under subheading 6307.10, HTSUSA,
as "Floorcloths, dishcloths, dusters and similar cleaning
cloths."
HOLDING:
The subject towels are classifiable under subheading
6307.10.1000, HTSUSA, which is the provision for "Other made up
articles, including dress patterns: Floorcloths, dishcloths,
dusters and similar cleaning cloths: Dustcloths, mop cloths and
polishing cloths, of cotton." This provision is dutiable under
the general colum one rate at 4.5 percent ad valorem. The
textile restraint category is 369.
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 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.
Due to the changeable 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