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HQ 085283


November 29, 1989

CLA-2: CO:R:C:G 085283 DRR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.91.0015

Doreen Wai, Second Secretary
Hong Kong Economic and Trade Affairs
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036

RE: Classification of beach towel

Dear Ms. Wai:

This is in reference to your letter dated July 26, 1989, requesting the classification of a beach towel under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue consists of a beach towel made of 100 percent woven cotton fabric. The towel has a terry weave on one side and a cut pile on the other. It has several geometric patterns jacquard woven into the towel. Your letter indicates that you believe that the item is a cotton terry towel, properly subject to category 363.

ISSUE:

Whether the beach towel at issue is classifiable under subheading 6302.91.0015, HTSUSA.

LAW AND ANALYSIS:

Classification under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), 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 several types of linen articles, including toilet linen. The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Notes to Heading 6302, state that, inter alia, toilet linen includes beach towels. Subheading 6302.60.0015, HTSUSA, provides for, toilet linen and kitchen linen, other, of cotton, of pile or tufted construction, towels, other.

HOLDING:

The beach towel at issue is classifiable under subheading 6302.60.0015, HTSUSA, with a duty rate of 10.5 percent ad valorem, category 363.

Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, the importer should contact the 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, 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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