HQ 0087470 - Cotton huck weave towels are class of merchandise separate and distinct from dish towels. Other made up articles; surgical towels. - United States International Trade Commision Rulings

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HQ 087470

February 1, 1991

CLA-2 CO:R:C:T 087470 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.8710

Mr. Arnold Edelman
Sabtex (N.Y.) Ltd.
P.O. Box 1255
Englewood Cliffs, NJ 07632

RE: Cotton huck weave towels are class of merchandise separate and distinct from dish towels. Other made up articles; surgical towels.

Dear Mr. Edelman:

This is in reply to your letters dated July 6, 1990, and November 6, 1990, concerning the classification of a huck weave towel under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was provided.

FACTS:

The article in question is a 100 percent cotton huck weave towel manufactured in the People's Republic of China. The towels come in various sizes (15 x 25, 15 x 30 and 15 x 32) and weigh between 22 and 26 ounces per dozen. You state that huck weave towels are used interchangeably with herringbone weave dish towels. The instant towel has been confirmed by Customs laboratory analysis to be huck weave.

ISSUE:

Whether the huck weave towel in question is classifiable as kitchen linen of heading 6302, HTSUSA, or whether it is instead classifiable as a surgical towel in 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 and, provided the headings or notes do not otherwise require, according to the remaining GRIs taken in order.

Heading 6302, HTSUSA, provides, inter alia, for kitchen linen, including dish towels. However, the instant towel, is of a size and construction commonly associated with surgical towels. Consequently, Customs considers the sample towel to be a class of merchandise separate and distinct from dish towels and therefore outside the scope of heading 6302.

Heading 6307, HTSUSA, provides for other made up articles. The sample towel is similar to surgical towels which have consistently been classified in heading 6307. See Headquarters Ruling Letter (HRL) 082556 dated November 21, 1988, HRL 082564 dated December 1, 1988, and HRL 087477 dated August 30, 1990, and HRL 087644 dated November 6, 1990.

HOLDING:

The huck weave towel at issue is classifiable in subheading 6307.90.8710, HTSUSA, under the provision for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction: surgical towels. The towels are dutiable at the rate of 7 percent ad valorem and are subject to textile category 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,

John Durant, Director

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