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 > 1995 HQ Rulings > HQ 957248 - HQ 957314 > HQ 957294

Previous Ruling Next Ruling
HQ 957294




January 27, 1995

CLA-2 CO:R:C:T 957294 SK

CATEGORY: CLASSIFICATION

TARIFF NO.'s: 6302.60.0020; 6302.60.0030.

David M. Rickert
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: Classification of 100 percent cotton terry bath towel and washcloth; 6302.60.0020 and 6302.60.0030, HTSUSA; EN to heading 5802, HTSUSA; one-side is of velour (sheared pile); terry toweling.

Dear Mr. Rickert:

This is in response to your letter of October 7, 1994, in which you request a binding classification ruling for a 100 percent cotton terry bath towel and washcloth. Samples were submitted for examination.

FACTS:

The submitted towel and washcloth are made of 100 percent cotton woven fabric and are printed with "Flintstones" characters on their velour (cut pile) side. The bath towel measures approximately 24 inches by 44 inches. The wash cloth measures 12 square inches. The edges of the bath towel are hemmed and the edges of the washcloth are finished with an overcast stitch. One side of these towels is velour (sheared pile), the reverse side of the towels has terry loops.

ISSUE:

What is the proper classification for the bath towel and washcloth?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's.

Heading 6302, HTSUSA, provides for, "[B]ed linen, table linen, toilet linen and kitchen linen." As the towel and washcloth at issue are made of fabric which is looped on one side and has sheared loops on the reverse side (velour toweling), the determinative issue is whether they are classifiable as articles of terry toweling, or as articles of pile or tufted construction within this heading.

The Explanatory Notes (EN) to heading 5802, HTSUSA, page 795, while not legally binding, represent the official interpretation of the HTS at the international level. The EN describe those fabrics which are considered to be of terry toweling for classification purposes and include those fabrics where "the loops often appear twisted and are generally produced on both sides of the cloth, but sometimes only on one" ... and "may sometimes be cut."

As the fabric of the towel and washcloth is deemed to be of terry toweling, classification is proper under subheading 6302.60.00, HTSUSA, which provides for, inter alia, "[T]oilet linen and kitchen linen, of cotton terry toweling or similar terry fabrics."

HOLDING:

The bath towel at issue is classifiable under subheading 6302.60.0020, HTSUSA, which provides for, inter alia, "[T]oilet linen and kitchen linen, of cotton terry toweling or similar terry fabrics... towels: other...," dutiable at a rate of 10.2 percent ad valorem and the textile quota category is 363.

The washcloth is classifiable under subheading 6302.60.0030, HTSUSA, which provides for, inter alia, "[T]oilet linen and kitchen linen, of cotton terry toweling or similar terry fabrics... other...," dutiable at a rate of 10.2 percent ad valorem and the textile quota category is 369.

The designated textile and apparel categories may be subdivided into parts. If so, the 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 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 updated weekly and is available for inspection at the local Customs office.

Due to the 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 Commercial Rulings Division

Previous Ruling Next Ruling

See also: