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HQ 089951


October 29, 1991

CLA-2 CO:R:C:T 089951 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020

District Director of Customs
200 East Bay Street
Charleston, SC 29401-2611

RE: Application for further review of protest number 1601-90- 000257; dish towels; terry towels.

Dear Mr. Byrd:

This is in reply to an application for further review of Protest number 1601-90-000257 dated September 12, 1990, filed by Singer, Soller & Horn on behalf of Mayfair Imptex, Inc. A sample of the merchandise at issue was attached to the protest and is described below.

FACTS:

The merchandise in question consists of twenty-two bales of towels made from 100 percent cotton, bleached terry fabric. The towels are from Pakistan, measure 15 inches by 25 inches, and are plain white in color.

ISSUE:

The issue presented is whether the towels in question are classifiable as dish towels of terry fabric.

LAW AND ANALYSIS:

Heading 6302, HTSUSA, provides for, inter alia, toilet linen and kitchen linen. The instant merchandise was liquidated under subheading 6302.60.00, HTSUSA, which provides for toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton. Protestant contends that the towels are classifiable in subheading 6302.91.00, which provides for "other" toilet and kitchen linen, i.e., not of cotton terry fabric. However, as the instant towels are made from terry fabric they are classifiable in subheading 6302.60.00.

The only remaining issue is whether the towels are dish or "other" towels. There are statistical breakouts in subheading 6302.60.00 for both dish towels and other towels. The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories (the Guidelines), 53 Fed. Reg. 52563, were developed to facilitate statistical classification and the determination of the appropriate textile categories. The Guidelines state in pertinent part:

The dish towels that usually do not have a design are light weight, plain woven, nonpile cotton towels....

In the event that no clear distinction based on pattern, design, or otherwise can be made, the article will be classified as an "other" towel in category 363 because it is readily susceptible to more than one use.

Id. at 52564. The towels in question are plain white; consequently, no clear distinction can be drawn on pattern. The towels are made from terry cloth, a pile fabric. Fairchild's Dictionary of Textiles 583 (2nd ed. 1970). According to the Guidelines, dish towels without any design are made from nonpile fabric. Protestant has submitted no evidence to support his claim that the towels at issue are dish towels. Headquarters is therefore of the view that the protested merchandise was properly liquidated, in accordance with the Guidelines, under the statistical breakout for other towels.

HOLDING:

The merchandise 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.

You are instructed to deny the protest in full. A copy of this decision should be attached to the Form 19 Notice of Action.

Sincerely,


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