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HQ 087397


August 9, 1990

CLA-2 CO:R:C:G 087397 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020

Mr. Ernest G. Criez
David K. Lindmuth Co., Inc.
240 Valley Drive
Brisbane, CA 94005

RE: Child's Hooded Towel and Wash Mitt

Dear Mr. Criez:

This is in reference to your letter of May 23, 1990, on behalf of Hoopla, requesting classification of a child's hooded terry towel and wash mitt under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA").

FACTS:

The merchandise at issue is a 95 percent cotton/5 percent polyester terry cloth towel measuring approximately 32 square inches. The edges are finished with a wrap trim; one corner of the towel has a lined piece of the same fabric attached to it, so as to form a pocket. The face of the pocket is designed to resemble a hippopotamus, and is presumably used as a hood to cover the child's head after a bath. The two corners on either side of this hood also have pockets, except that they are constructed with plain triangular pieces of terry cloth. These additional pockets may be intended for inserting a child's hands, while the rest of the towel is used to dry off or cover the body.

The wash mitt is approximately 8 inches long and five inches wide. It also has a hippopotamus face design on one side, and the opening is wrap trimmed, with a fabric loop on one end.

ISSUE:

What is the proper classification of the child's hooded towel and wash mitt under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. The term "sets" is discussed in GRI 3(a). GRI 3(a) provides that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods.

In the instant case, we have a towel and washcloth packaged together for retail sale that are classifiable in the same heading, ie., heading 6302, which provides for bed linen, table linen and kitchen linen.

GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. GRI 6 thus incorporates GRI 1 through 5 in classifying goods at the subheading level. Since GRI 6 uses the phrase "for legal purposes", the preceding GRI do not have application beyond the eight digit level, since the ninth and tenth digit are used only for statistical purposes.

We note that it is Customs position that GRI 6 can apply at the ten digit level only where there is an existing question as to which statistical annotation applies and where no other rule will resolve the matter. However, GRI 6 would not apply where, as in the present case, there are annotations providing for the reporting of the goods separately.

HOLDING:

In view of the foregoing, the HTSUSA provision applicable to the hooded towel is subheading 6302.60.0020, which provides for toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton, towels: other, textile category 363, dutiable at the rate of 10.3 percent ad valorem.

The HTSUSA provision applicable to the wash mitt is subheading 6302.60.0030, which provides for toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton, other, textile category 369, dutiable at the rate of 10.3 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the 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 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 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,

John Durant, Director
Commercial Operations Division

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