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HQ 086668


June 4, 1990

CLA-2 CO:R:C:G 086668 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6207.91.1000; 6208.91.1010

Irving A. Mandel, Esq.
40 Exchange Place
12th Floor
New York, New York 10005

RE: Classification of terry cloth wraps imported from Turkey

Dear Mr. Mandel:

This letter is in response to your letter of February 23, 1990, on behalf of NAP, Inc., (your reference no. 90-3302-5(1)C) requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for certain towels imported from Turkey.

FACTS:

Both samples are manufactured from 100% woven cotton terry fabric. Style KE-420W1 is designed to be wrapped around a male body and extends from the waist to the vicinity of the knees. The item features a partially elasticized waist, hook and loop closure, and patch pocket which measures approximately six by seven inches. Style 101W-US1 is designed to be wrapped around a female body and extends from the top of the chest to slightly below the knees. The item features an elasticized top, hook and loop closure, scalloped edges with satin capping and satin bow attached by a hook and loop strip.

ISSUE:

Whether the subject articles are classifiable as towels or as other wearing apparel under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's) 1 through 6. The systematic detail of the HTSUSA is such that
virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.

It is your contention that the subject wraps are classifiable as towels in subheading 6302.91.0015, HTSUSA, or alternatively, as skirts in subheading 6204.52.2070, HTSUSA. We do not agree with your assertions. The subject terry cloth articles have been advanced beyond a towel and have taken on a different identity as a new commercial product. The subject wraps are not classifiable as towels simply because they are constructed of terry cloth fabric. The advertising you submitted along with your request states that the wrap can be worn while a woman does her hair or lays out her clothes. It is apparent that the item is designed for wear like a bathrobe or dressing gown and not as a towel for drying one's self.

Nor, are they classifiable as skirts. Style 101W-US1 extends from the top of the chest to slightly below the knees. Therefore, it is obviously precluded from classification as a skirt. In your submission you have stated that the subject wraps are not the type of garment to be worn out of doors by a person of ordinary modesty. The garments listed under heading 6204, HTSUSA, are of the type to be worn as outer garments. The subject wraps do not fall within the scope of the terms of the heading.

Headings 6207 and 6208, HTSUSA, respectively provide for men's and women's bathrobes, dressing gowns and similar articles. It is Customs position that the subject terry fabric wraps are articles similar to bathrobes and dressing gowns. The Essential Terms of Fashion dictionary includes a beach wrapup under the definition for robes. A beach wrapup is defined as a "large square or rectangle of fabric frequently of terry cloth, wrapped around the body in various ways for protection after swimming or as fashion beachwear item. (p. 156) Therefore, the subject wraps would fall within the definition of a robe.

HOLDING:

The subject terry fabric wraps are classifiable as follows:

Style KE-420W1 is classifiable in subheading 6207.91.1000, HTSUSA, which provides for men's or boys' ...bathrobes, dressing gowns and similar articles, other, of cotton, bathrobes, dressing gowns and similar articles. The textile category is 350 and the rate of duty is 9.5 percent ad valorem.

Style 101W-US1 is classifiable in subheading 6208.91.1010, HTSUSA, which provides for women's or girls' bathrobes, dressing gowns and similar articles, other, of cotton, bathrobes, dressings gowns and similar articles, women's. The textile category is 350 and the rate of duty is 8.5 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) 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.

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 issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Sincerely,

John Durant, Director

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