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HQ 082191


February 5, 1990

CLA-2 CO:R:C:G 082191 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020

Mr. Peter T. Middleton
Sullivan & Lynch, P.C.
156 State Street
Boston, MA 02109

RE: Classification of a combination beach towel, pillow, and bag

Dear Mr. Middleton:

This letter is in response to your inquiry of February 3, 1988, on behalf of Gem Giftwares, Inc., requesting tariff classification of a combination beach towel, pillow, and bag. A sample was submitted for examination.

FACTS:

The sample at issue, designated as a "sandbag," consists of a cotton terry cloth beach towel, measuring approximately 52 by 45 inches, and two nylon pouches. One pouch, which measures approximately 17 inches by 15 inches and is permanently sewn at one end of the towel, contains the folded towel and can also be used to carry small articles such as sunglasses, lotion, and a paperback book. The towel is carried by double textile webbing adjustable straps sewn to this pouch and secured by a textile braided drawstring closure. The other pouch, which measures approximately 9 inches by 15 inches and is sewn at the other end of the towel, contains a plastic inflatable pillow and is secured by velcro fasteners.

ISSUE:

What is the proper tariff classification of the merchandise at issue?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, toilet linen of Heading 6302, HTSUSA, includes beach towels. Thus, the beach towel is classifiable in this heading. The pouches are classifiable in Heading 6307, HTSUSA, which provides for other made up articles. Therefore, there are competing headings for the submitted sample.

GRI 3 provides for classification of goods that are, prima facie, classifiable under two or more headings. According to GRI 3(b), composite goods made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. The pouches and the towel would be considered composite goods made up of different components.

The Explanatory Notes to GRI 3(b) state that the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

Although the merchandise at issue can be used as a small carrying bag or a pillow, we believe that its primary use is as a beach towel. Also, the majority of its bulk, quantity, and weight is supplied by the towel. Therefore, its essential character is supplied by the beach towel, and the merchandise at issue is classifiable as such.

HOLDING:

The sample at issue is classified under 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, and dutiable at the rate of 10.3 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. 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.

Sincerely,

John Durant, Director

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