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HQ 088331


March 22,1991

CLA-2 CO:R:C:T 088331jlj

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.8710

Mr. Allan Gordon
Performance Trading
520 S. Lafayette Park Place, Suite 200
Los Angeles, California 90057

RE: Classification of a surgical towel

Dear Mr. Gordon:

You requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a prewashed blue surgical towel manufactured in the Peoples' Republic of China. You submitted a sample along with your request.

FACTS:

The sample in question is a prewashed 55 percent ramie, 45 percent cotton surgical towel. It is dyed blue and is rectangular in shape. It is highly absorbent and is hemmed along each of its four edges.

A label attached to the sample calls it Article No. TUD 12- 15. The label states that the towel's finished size is 17 inches by 27 inches and that its finished weight is 75 grams per towel.

You refer to the sample towel as a surgical towel but state your belief that it is classified under the provision for bed linen, table linen, toilet linen and kitchen linen: other table linen: other: of other textile materials: other, in subheading 6302.99.2000, HTSUSA.

ISSUE:

Is the instant towel classified as table or kitchen linen, in Heading 6302, HTSUSA, or as other made up articles in Heading 6307, HTSUSA?

LAW AND ANALYSIS:

Heading 6302, HTSUSA, provides, inter alia, for other table linen. However, the instant towel, which measures 17 inches by 27 inches, is of a size and construction commonly associated with surgical towels. You state that the towel is a surgical towel. Customs therefore considers the sample to be a class or kind of merchandise separate and distinct from table or kitchen linen and outside the scope of Heading 6302.

Heading 6307, HTSUSA, provides for other made up articles. The sample towel is a surgical towel, which has consistently been classified in Heading 6307. See Customs Headquarters Ruling Letter (HRL) 082564 of December 1, 1988, HRL 087477 of August 30, 1990, and HRL 087644 of November 6, 1990.

HOLDING:

The towel in question is classified in subheading 6307.90.8710, HTSUSA, under the provision for surgical towels, dutiable at the rate of 7 percent ad valorem. The textile category is 369.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, 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. Inasmuch as 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.

Sincerely,

John Durant, Director


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