HQ 0087644 - Cotton woven towel classifiable as surgical towel under provision for other made up articles. Not a dish towel. - United States International Trade Commision Rulings

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HQ 087644

November 6, 1990

CLA-2 CO:R:C:G 087644 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.8710

William A. Zeitler, Esq.
Bell, Boyd & Lloyd
1615 L Street, N.W.
Suite 1200
Washington, D.C. 20036-5601

RE: Cotton woven towel classifiable as surgical towel under provision for other made up articles. Not a dish towel.

Dear Mr. Zeitler:

This is in reply to your letter dated July 12, 1990, to our New York office, on behalf of your client, American Imprinting Master, Inc., concerning the classification of a cotton towel under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample towel was submitted with your request for classification.

FACTS:

The sample article is a towel of 100 percent cotton woven fabric manufactured in the People's Republic of China. It is rectangular in shape, measures approximately 18 by 30 inches and is hemmed on four sides. The towel is highly absorbent and is dyed blue. The imported towels will be entered through the ports of New York and Atlanta.

You refer to the sample towel as a dish towel and maintain that it should be classified as a dish towel.

ISSUE:

Whether the towel in question is classifiable as a dish towel or as a surgical towel.

LAW AND ANALYSIS:

Heading 6302, HTSUSA, provides, inter alia, for kitchen linen, including dish towels. However, the instant towel, which measures 18 by 30 inches, is of a size and construction commonly associated with surgical towels. Consequently, Customs considers the sample towel to be 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.

HOLDING:

The towel in question is classifiable in subheading 6307.90.8710, HTSUSA, under the provision for other made up articles..., other, other, surgical towels, cotton towels of pile or tufted construction, surgical towels, and are dutiable at the rate of 7 percent ad valorem. The textile 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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