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HQ 087148


July 2, 1990

CLA-2 CO:R:C:G 087148 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.93.2000

Louis S. Shoichet, Esq.
Siegel, Mandell & Davidson
One Whitehall Street
New York, New York 10004

RE: Classification of "Daily Revival Facial Mitt"

Dear Mr. Shoichet:

This letter is in response to your inquiry of April 19, 1990, on behalf of Avon Products, Inc., requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for a certain facial mitt.

FACTS:

The merchandise at issue is a facial mitt measuring approximately 8 inches in length and 5 inches in width. The front of the mitt consists of a nonwoven 100% polyester abrasive material, the back consists of a pocket portion composed of 100% polyester satin-like fabric and a terry portion of 65% polyester/35% rayon material. The edges of the article are finished with capping of about 1/4 inch in width. The mitt has a textile loop at the top so that it may be placed on a hook. The pocket area is designed to fit over the hand, thereby allowing the user to wash the face and/or body with the abrasive side of the article.

ISSUE:

How is the subject facial mitt classified 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.

You stated in your request letter that the article is properly classified in subheading 3304.99.0050, HTSUSA, which provides for beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations, other. Your assertion is based on NYRL 831549 which classified a perfumed pumice article under subheading 3304.99.0050, HTSUSA. According to your submission, the subject mitt and the pumice article are similar in that they are intended to be used in the bath for skin care. We do not agree with your contention. The pumice article was classified in heading 3304, HTSUSA, because it was perfumed, otherwise classification would have fallen in heading 6804. The pumice article was classified in heading 3304, HTSUSA, because the Explanatory Notes to heading 6804, HSUSA, exclude perfumed pumice stones from this heading. The Explanatory Notes constitute the official interpretation of the tariff schedule at the international level.

Heading 6302, HTSUSA, provides for bed linen, table linen, toilet linen and kitchen linen. The Explanatory Notes to heading 6302, HTSUSA, provide that toilet linen includes face cloths and toilet gloves. It is Customs position that the subject facial mitt is similar, in its use, to a face cloth. Therefore, the subject facial mitt is classifiable in subheading 6302.93.2000, HTSUSA.

HOLDING:

The subject "Daily Revival Facial Mitt" is classifiable in subheading 6302.93.2000, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: other. The rate of duty is 11.3% ad valorem and the textile category is 666.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) and the restraint (quota/visa) categories, the importer should contact their 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 the importer 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 any local Customs office.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Per your request we are returning the sample you submitted.

Sincerely,

John Durant, Director

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