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HQ 958142




September 18, 1995

CLA-2 R:C:T 958142 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.93.2000

Mr. Ronald Jacobsen
Yusen Air & Sea Service (U.S.A.) Inc.
590 Supreme Drive
Bensenville, IL 60106

RE: Revocation of NYRL 839372, dated April 20, 1989; classification of toilet linen; scrub cloth

Dear Mr. Jacobsen:

This is in reference to New York Ruling Letter (NYRL) 839372, dated April 20, 1989, issued to you from New York Customs. Customs has reexamined the decision and determined that the decision was in error. NYRL 839372 classified the merchandise in subheading 6307.90.9030 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Customs believes it should be revoked to reflect the correct tariff classification in subheading 6302.93.2000, HTSUSA. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed revocation of NYRL 839372 was published August 9,1995, in the Customs Bulletin, Volume 29, Number 32.

FACTS:

The sample at issue is described as a "Saluk" cloth. The cloth is constructed of 100 percent nylon loosely woven fabric and measures approximately 34 « inches long by 11 « inches wide. According to the illustration wrapper it will be used as a massager.

ISSUE:

What is the proper tariff classification for the subject merchandise?

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, although not legally binding, are the official interpretation of the tariff at the international level. The EN to Heading 6302, HTSUSA, 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."

Heading 6307, HTSUSA, provides for other made up articles. Heading 6307, HTSUSA, is a residual provision for textile articles not otherwise more specifically provided for in the nomenclature.

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 advertising data for the subject cloth states that it is "ideal for cleaning the entire body and the special texturizing stimulates skin and blood circulation."

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. Similarly, 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 and shower. As the subject cloth is also used in the bath or shower for exfoliating and is similar in appearance to the aforementioned cloths, it is also classifiable under Heading 6302, HTSUSA, as toilet linen. As the subject cloth is more specifically provided for under Heading 6302, HTSUSA, a determination of classification under Heading 6307, HTSUSA, is not necessary.

HOLDING:

The subject cloth is properly classifiable 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.

NYRL 839372 is hereby revoked.

In accordance with section 625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

Sincerely,

John Durant, Director
Commercial Rulings Division

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