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HQ 082704


September 28, 1989

CLA-2 CO:R:C:G 082704 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020, 6302.60.0030

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C. Eighty Broad Street
New York, N.Y. 10004

RE: Classification of towels

Dear Ms. Shira:

This letter is in response to your inquiry of April 8, 1988, on behalf of K mart Corporation, requesting tariff classification of towels under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted for examination.

FACTS:

The merchandise at issue, designated as K mart's "bath ensemble," consists of three items, described by you as a bath towel, a hand towel, and a wash cloth. They measure 24 by 42 inches, 17 by 25 inches, and 11 by 12 inches respectively and are made of 100 percent cotton terry fabric. You state that although the three articles in the ensemble will match in color and design, they will not be sold or packaged as a set for retail sale.

ISSUE:

Is the merchandise at issue classifiable as toilet linen in Heading 6302, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the 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.

Heading 6302, HTSUSA, provides for bed linen, table linen, toilet linen and kitchen linen. The Explanatory Notes, the official interpretation of the HTSUSA at the international level, states that toilet linen includes, e.g., hand or face towels, bath towels, beach towels, face cloths, and toilet gloves. Therefore, according to the Explanatory Notes, the merchandise at issue is classifiable in Heading 6302.

HOLDING:

The bath towel and hand towel are each 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.

The wash cloth is classified under 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, and dutiable at the rate of 10.3 percent ad valorem.

The samples are being returned, as you requested, under separate cover.

Due to the changeable nature of the statistical annotation 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
Commercial Rulings Division

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