United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0089039 - HQ 0089194 > HQ 0089148

Previous Ruling Next Ruling


HQ 089148


July 30, 1991

CLA-2 CO:R:C:T 089148 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020

Mr. Bernard D. Liberati
General Manager
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: Decorative hanging towel is a class or kind of merchandise separate and distinct from furnishings of heading 6304.

Dear Mr. Liberati:

This is in reply to your letter dated March 22, 1991, to our New York office, on behalf of Liss Brothers, Inc., concerning the classification of a decorative towel under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was provided.

FACTS:

The article at issue is identified as a Christmas Decorative Towel, item no. 07575. The towel is comprised of a padded top portion and a terry towel bottom portion. The top is roughly four inches square and consists of a foam pad center covered by woven textile fabric. The front of the pad is decorated with two red candles on a green background. At the top of the pad is a small textile hanging loop. Attached to the bottom of the pad is a towel made from 100 percent cotton terry fabric. The towel measures approximately sixteen inches in length by thirteen inches in width; however, the width of the towel narrows at the point where it joins the decorative foam pad.

ISSUE:

Whether the article in question is classifiable as toilet linen and kitchen linen, or as a furnishing.

LAW AND ANALYSIS:

The two headings at issue for the purposes of this ruling are heading 6302, HTSUSA, which provides for, inter alia, toilet linen and kitchen linen; and heading 6304, HTSUSA, which provides for other furnishing articles.

The furnishing articles covered by heading 6304 include wall hangings. Harmonized Commodity Description and Coding System, Explanatory Notes, EN 63.04, 865. Although the article at issue is designed to be hung on a kitchen or bathroom wall, its primary function is nevertheless that of a towel. As such, it is a class of merchandise separate and distinct from the articles of heading 6304. It is therefore classifiable under the provision for toilet and kitchen linen of heading 6302.

HOLDING:

The towel in question is classifiable in subheading 6302.60.0020, HTSUSA, under the provision for toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton; towels; other. The towel is dutiable at the rate of 10.3 percent ad valorem and is subject to textile quota category 363.

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,


Previous Ruling Next Ruling

See also: