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HQ 088440


January 14, 1991

CLA-2 CO:R:C:G 088440 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.91.0045

John M. Peterson, Esq.
Neville, Peterson & Williams
39 Broadway
New York, NY 10006

RE: Flour sack dish towels of plain woven greige cotton fabric are a class or kind of merchandise separate and distinct from shop towels. HRL 087918. NYRL 858634 revoked.

Dear Mr. Peterson:

This is in reply to your letter dated January 2, 1991, on behalf of your client W.A. Ballinger & Co., Inc., concerning the classification of "flour sack" towels under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample towel was provided.

FACTS:

The merchandise in question consists of "flour sack" towels imported from the People's Republic of China. The flour sack towels are made from 100 percent plain woven greige cotton fabric and are imported in a variety of sizes ranging from approximately 31 inches by 32 inches to 40 inches by 35 inches. The towels have a yarn count of 44 x 44 and weigh approximately 3.38 ounces per square yard.

After importation, W.A. Ballinger & Co. sell the towels to customers who wash and bleach them, and, in some instances, print patterns on them. The finished, bleached flour sack towels are sold at retail as dish towels.

In New York Ruling Letter (NYRL) 858634 dated December 24, 1990, the towels in question were classified as shop towels in subheading 6307.10.2005, HTSUSA. However, you maintain that the instant towels are classifiable in subheading 6302.91.0045, HTSUSA. In support of this position you cite Headquarters Ruling Letter (HRL) 087918 dated December 10, 1990, in which flour sack towels were classified as dish towels.

ISSUE:

Whether flour sack towels are classifiable as dish towels or as shop towels.

LAW AND ANALYSIS:

Heading 6302, HTSUSA, provides for bed linen, table linen, toilet linen and kitchen linen, including dish towels. Customs considers flour sack towels to be a class of merchandise separate and distinct from shop towels (heading 6307). See HRL 087918 dated December 10, 1990. The towels at issue are identical to those ruled on in HRL 087918 and are classifiable accordingly.

HOLDING:

The instant flour sack towels are classifiable in subheading 6302.91.0045, HTSUSA, under the provision for bed linen, table linen, toilet linen and kitchen linen: other: of cotton: other: other: towels: other: dish. The towels are dutiable at the rate of 10.5 percent ad valorem and are subject to textile category 369.

Pursuant to section 177.9, Customs Regulations (19 CFR 177.9), NYRL 858634 dated December 24, 1990, is revoked in conformity with the foregoing.

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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