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HQ 083003


September 15, 1989

CLA-2 CO:R:C:G 083003 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.10.2030

Mr. Rex Tsu
Rosatex, Inc.
385 Oyster Point Blvd., Suite 2
South San Francisco, CA 94080

RE: Classification of towels

Dear Mr. Tsu:

This letter is in response to your inquiry of April 21, 1988 in behalf of Rosatex, Inc., requesting tariff classification of towels from Indonesia. Samples were submitted for examination.

FACTS:

The towels, which you describe as dish towels, are white and made of coarse, 100 percent cotton fabric. They measure approximately 16 by 19 inches. The towels have a satin-like weave, with one set of yarns consisting of two parallel yarns woven as one.

ISSUE:

Whether the towels are classifiable as dish towels in Heading 6302 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) or as other made up articles in Heading 6307, 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 kitchen linen, among other articles. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, articles in Heading 6302 are usually made of cotton or flax, and kitchen linen includes articles such as tea towels and glass cloths. Also, articles such as floor cloths, dish cloths, scouring cloths, dusters and similar cleaning cloths, generally made of coarse, thick material, are not regarded as falling within the description of kitchen linen and are excluded from heading 6302; instead, such items are classifiable in Heading 6307, HTSUSA. We find that the towels are similar to cleaning cloths made of course material and are classifiable in Heading 6307 as other made up articles.

Shop towels are made of plain woven fabric, according to the Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88, November 23, 1988, at page 3. Because the towels at issue have a satin-like weave, not a plain weave, they are not classifiable as shop towels. Instead, they are classified as other made up articles, other, other.

HOLDING:

The towels at issue are classified under subheading 6307.10.2030, HTSUSA, as other made up articles, other, other, dutiable at the rate of 10.5 percent ad valorem.

Sincerely,

John Durant, Director

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