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HQ 957844




June 30, 1995
CLA-2 R:C:T 957844 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.93.2000

Ms. Anne Benedict
Anne Benedict Enterprises
2322 Waverly Street
Kalamazoo, MI 49006-3058

RE: Classification of scrub cloth; exfoliating cloth; Heading 6302

Dear Ms. Benedict:

This is in reference to your inquiry of March 1, 1995, requesting a tariff classification for a scrub washcloth under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted for examination.

The submitted sample is a pink body scrub washcloth. The article is constructed of 100 percent nylon woven fabric, measures 11 inches by 38 inches, and contains an abrasive surface due to texturized yarns. The edges on the width sides are hemmed. You state that the subject article will be used in the bath or shower to wash, stimulate and exfoliate the skin.

ISSUE:

What is the proper tariff classification for the subject article?

LAW AND ANALYSIS:

Classification of goods under the 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. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.

Heading 6302, HTSUSA, provides for, inter alia, toilet linen. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level, state that "this heading includes articles that are usually made of cotton or flax, but sometimes also of hemp, ramie or man-made fibres, etc.; they are normally of a kind suitable for laundering." They include "toilet linen, e.g., hand or face towels (including roller towels), bath towels, beach towels, face cloths and toilet gloves."

The subject cloth is similar to toilet linen, which the EN indicates can include items such as hand and face cloths, and toilet gloves. The texturized yarns which result in an abrasive surface suggest that the subject article is ideally suited for use as an exfoliating cloth.

In Headquarters Ruling Letter (HRL) 950104, dated October 18, 1991, Customs classified a cloth containing an open weave and rough texture under Heading 6302, HTSUSA. Also, in HRL 087148, dated July 2, 1990, Customs classified a cloth constructed of 100 percent polyester abrasive material backed with a pocket of satin-like material and terry cloth as a facial mitt under Heading 6302, HTSUSA. The articles which were the subject of both of the aforementioned rulings were intended to be used to exfoliate the skin in the bath or shower. As the instant cloth is also used to exfoliate the skin during a bath or shower and it is similar in appearance to the aforementioned cloths, it is also classifiable under Heading 6302, HTSUSA, as toilet linen.

HOLDING:

Based on the foregoing, the subject cloth is classified in subheading 6302.93.2000, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen; of man-made fibers; other. The applicable rate of duty is 11.2 percent ad valorem and the textile restraint category is 666.

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
Commercial Rulings Division

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