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HQ 956133




October 19, 1995

CLA-2 R:C:T 956133 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020

Mr. Reinaldo Chaves
Conde International Inc.
40 Bayberry Drive
Somerset, New Jersey 08873-4204

RE: Classification of a bath towel; one side is velour (sheared pile); Heading 6302; EN to Heading 5802

Dear Mr. Chaves:

This is in response to your inquiry, dated March 7, 1994, requesting the tariff classification of a beach towel under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The submitted bath towel is powder blue in color, constructed of 100 percent cotton woven fabric, and measures approximately 53 1/2 inches by 32 1/4 inches. All of the towel's edges are hemmed. One side of the towel is velour (cut pile) while the other side of the towel has terry loops.

ISSUE:

What is the proper classification for the submitted bath towel?

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, "[B]ed linen, table linen, toilet linen and kitchen linen." As the towel at issue 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 to the Harmonized Commodity Description and Coding System (EN), while not legally binding, represent the official interpretation of the tariff at the international level. A recent amendment to the Explanatory Notes for Heading 5802, HTSUSA, changes how Customs classifies velour toweling. The EN to Heading 5802, HTSUSA, states, "The loops often appear twisted and are generally produced on both sides of the cloth, but sometimes on one side only; they may sometimes be cut. The loops may cover the entire surface uniformly or form stripes, checks, diamonds or more complicated patterns. However, this heading does not cover fabrics having pile on one side only, all of the loops of which are cut (heading 58.01)." As the instant article is a bath velour towel (sheared on one side, loops on the other) which is terry toweling, classification is proper under Heading 6302, HTSUSA.

HOLDING:

The bath towel at issue is classified 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." The applicable rate of duty is 10.2 percent ad valorem and the textile restraint category is 369.

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
Tariff Classification

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