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HQ 081314


May 18, 1989

CLA-2 CO:R:C:G 081314 LS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020, 6302.60.0030, 6302.91.0020, 6307.10.2027, 6307.90.9030,

Ms. Elizabeth Brault
International Operations
Fingerhut Corporation
4400 Baker Road
Minnetonka, Minnesota 55343

RE: Tariff classification of bath towels, washcloths, kitchen towels, potholders and dishcloths

Dear Ms. Brault:

Your inquiry of August 28, 1987, addressed to our New York office concerning the tariff classification of bath towels, washcloths, kitchen towels, potholders, and dishcloths, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), was referred to this office for a direct reply to you. Samples were submitted for examination.

FACTS:

The merchandise consists of three towel combination packages, with each item made of 100 percent cotton fabric. The 16-piece combination package consists of the following items: four kitchen towels, six potholders, and six dishcloths. The towels are plain woven, the dishcloth has a waffle weave, and the potholder is of terry construction. The 20-piece combination consists of four bath towels, four hand towels, four guest towels, and eight washcloths, all of which are of terry construction. The 40-piece combination, which is composed of both bath and kitchen items, contains the following: four bath towels, four hand towels, eight washcloths, eight fingertip towels, four dish towels, six dishcloths, and six potholders. You have informed us that the combinations are imported and sold to the consumer in polywrap packaging which is heat sealed or taped shut.

ISSUE:

What are the applicable tariff classification provisions under the HTSUSA for the three towel combination packages?

LAW AND ANALYSIS:

Classification of products 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, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." Since there is no specific heading providing for combination packages of towels, we refer to GRI 3 which applies to goods consisting of articles which are classifiable under two or more headings. As will be discussed below, GRI 3 applies to the 16-piece and 40-piece combination packages. GRI 3(b), which provides for the classification of goods put up in sets for retail sale, states:

Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

The Explanatory Notes, which constitute the official interpretation of the HTSUSA at the international level, state in Note (X) to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings; [hereinafter criterion (a)]

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; [hereinafter criterion (b)] and

(c) are put up in a manner suitable for sale directly to users without repacking. [hereinafter criterion (c)]

GRI 3 and criterion (a) from Explanatory Note X to GRI 3(b) apply to the 16-piece kitchen combination package because the package consists of articles classifiable under two or more headings. The towels are classifiable in heading 6302, HTSUSA, which provides for kitchen linen. Pursuant to the Explanatory Note to heading 6302, the dishcloths, which are made of a coarse, thick material, are not classifiable as kitchen linen but are classifiable in heading 6307, HTSUSA, which provides for "Other made up articles." Subheading 6307.10, HTSUSA, specifically
provides for "floorcloths, dishcloths, dusters and similar cleaning cloths." Further, the potholders are also classifiable in heading 6307, as other made up articles, because they are not considered to be kitchen linen under heading 6302. Linen is defined in Webster's Third New International Dictionary 1315 (1971) as "clothing or household articles (as sheets, tablecloths) made or originally made of linen cloth and now usu. of other fabrics." Criterion (b) is not met since the articles in this combination package are designed to carry out different activities and to meet divergent needs. The kitchen towels and dishcloths are used for washing and drying dishes while the potholders are used for handling hot pots and other cookware. Therefore the combination package is not classifiable as a set. We refer back to GRI 1 to classify each item individually.

Since GRI 6 provides that, for legal purposes, GRI's 1 through 5 are applicable for classification of goods at the subheading level, the term "classifiable under two or more headings" in GRI 3 is satisfied if at least two of the articles fall under different eight-digit subheadings. With respect to the 20-piece bathroom combination package, GRI 3 does not apply because the bath towels, hand towels, guest towels, and washcloths are all classifiable in the same eight digit subheading, 6302.60.00, HTSUSA. Therefore, the items in this package are to be classified individually pursuant to GRI 1, rather than as a set.

GRI 3 and criterion (a) from Explanatory Note X to GRI 3(b) apply to the 40-piece combination package consisting of bathroom items and kitchen items because the package consists of articles classifiable under two or more headings. The kitchen towels are classifiable in subheading 6302.91.00, HTSUSA, the washcloths in subheading 6302.60.00, HTSUSA, and the dishcloths in subheading 6307.10.20, HTSUSA. Criterion (b), however, is not satisfied because the articles are not put up together to meet a particular need or to carry out a specific activity. Some articles are used for personal hygiene, whereas others are for kitchen uses. Since criterion (b) is not met, the 40-piece combination package is not considered a set for tariff classification purposes. We therefore return to GRI 1 to classify each item individually.

HOLDING:

In view of the foregoing, the items in the 16-piece kitchen package are classifiable separately in the following provisions: the kitchen towels in subheading 6302.91.0020, HTSUSA, textile
category 369, dutiable at the rate of 10.5 percent ad valorem; the potholders in subheading 6307.90.9030, HTSUSA, dutiable at the rate of 7 percent ad valorem, and the dishcloths in subheading 6307.10.2027, HTSUSA, textile category 369, dutiable at the rate of 10.5 percent ad valorem.

The items in the 20-piece bathroom package are classifiable individually. The bath towels, the hand towels, and the guest towels are classifiable in subheading 6302.60.0020, HTSUSA, textile category 363, as other towels, dutiable at the rate of 10.3 percent ad valorem, and the washcloths are classifiable in subheading 6302.60.0030, HTSUSA, textile category 369, as other toilet linen, also dutiable at the rate of 10.3 percent ad valorem.

The items in the 40-piece mixed bathroom and kitchen package are also classifiable individually. The bathroom items are classifiable in the same provisions as the items in the 20- piece bathroom package and the kitchen items are classifiable in the same provisions as the items in the 16-piece kitchen package.

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,


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