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HQ 953304


March 23, 1993

CLA-2 CO:R:C:T 953304 jlj

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.10.1000

Ms. Cindy Young
Stout Industries
42 East Mulberry Street
Lebanon
Ohio 45036

RE: Classification of General Purpose Cleaning Cloths

Dear Ms. Young:

In your letter of November 27, 1992 (received in this office on January 27, 1993), you requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for two cloths to be manufactured in India, Bangladesh, Turkey or Pakistan. A sample cloth was forwarded to this office along with your letter.

FACTS:

You state that the cloths are textiles of the same class and kind. Both are made of 100 percent cotton fiber.

The shop towel is marketed as a shop towel product for use in a home or commercial environment.

The terry towel can be used as an all purpose cleaning towel.

The sample submitted is a general purpose cleaning cloth made of 100 percent cotton woven terry toweling fabric. It is white and measures approximately 41 centimeters by 44 centimeters. All four edges are hemmed. You state that the cloth will be used to polish cars and to dust.

ISSUE:

What is the correct HTSUSA classification for this towel?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relevant section or chapter notes.

Although of bar mop construction, the instant towel is too small to be classified as such. The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88, state in part: "While sizes may vary, only those bar mops which are 38 to 43 centimeters in width and 46 to 57 centimeters in length fall within category 369. Tolerances are not allowed. Bar mops not within the stated dimensions are included in category 363." Based on the following, the instant cloth will be considered a polishing cloth and will go in textile category 369.

In Customs Headquarters Ruling Letter (HRL) 084794 of September 7, 1989, Customs ruled on a similar towel measuring 38 centimeters by 40 centimeters. The towel was intended to be used as a cleaning cloth for auto detail shops but it was stated that the cloth could be purchased for other uses.

HRL 084794 stated in part:

The merchandise under consideration would be used to apply and to remove wax, shampoo, cleaners or other liquids or to be used as a cloth to remove dust and dirt. Other uses of a towel of this size and construction would be as a cleaning cloth to remove dirt or absorb liquids.

Heading 6307.10, HTSUSA, covers other made up articles, including floorcloths, dishcloths, dusters and similar cleaning cloths. Note 7 of Section XI defines "made up" to mean, inter alia, hemmed or with rolled edges. The cloths under consideration fall under this heading, because they are "made up" and are principally used as cleaning cloths.

Subheading 6307.10.1000, HTSUSA, includes dustcloths, mop cloths and polishing cloths of cotton. The use of the merchandise is principally for polishing, dusting and mopping, therefore it is classified under this subheading.

HOLDING:

The instant cloths are classified under the provision for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths: dust cloths, mop cloths and polishing cloths, of cotton, in subheading 6307.10.1000, HTSUSA, textile category 369, dutiable at the rate of 4.7 percent ad valorem,

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
Commercial Rulings Division

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