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HQ 086643


April 11, 1990

CLA-2 CO:R:C:G 086643 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.91.0045

Mr. L. Klestadt
Vice President
Trans-World Shipping Corp.
53 Park Place
New York, NY 10007

RE: Cotton Herringbone Towel

Dear Mr. Klestadt:

This is in reply to your letter dated February 6, 1990, to our New York office, on behalf of your client Best Manufacturing, Inc., in which you requested a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted with your request.

FACTS:

The articles in question are two herringbone towels of 100 percent woven cotton. The towels measure 14 inches by 24 inches and have three hemmed edges and one selvedge. In addition, both have stripes. One has a stripe running down the center of the towel, the other, a stripe down each side approximately one inch from the edge.

ISSUE:

The issue presented is whether the towels in question are classifiable as kitchen linen of heading 6302, HTSUSA, or as other made up articles of heading 6307, HTSUSA.

LAW AND ANALYSIS:

Articles are classified under the HTSUSA in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of articles is determined according to the terms of the headings and any relative section or chapter notes.

Heading 6302, HTSUSA, covers bed linen, table linen, toilet linen and kitchen linen. In T.D. 69-180(6) (Bureau letter dated May 28, 1969, file 471.253), a grey cotton herringbone weave towel, measuring approximately 16 inches by 26 inches, with two red stripes woven in the length with lockstitched edging on three sides and a selvedge on the fourth side, was classified under the provision for furnishings, not ornamented, of vegetable fibers, towels, of cotton, other, dish towels, in item 366.27, Tariff Schedules of the United States Annotated. The dish towels at issue are identical to those under consideration in T.D. 69- 180(6).

It has therefore been Customs' consistent practice to classify articles similar to those in question as dish towels. We continue to adhere to this practice.

HOLDING:

The articles submitted are classifiable in subheading 6302.91.0045, HTSUSA, under the provision for kitchen linen, other, of cotton, other, towels, other, dish, and are dutiable at 10.5 percent ad valorem. The quota category is 369.

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.

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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