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HQ 958202



January 29, 1996
CLA-2 RR:TC:TE 958202 SK

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020; 6302.60.0030

J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038

RE: Modification of NYRL 883482 (3/26/93); classification of 100 percent cotton bath towel and washcloth; 6302.60.0020 and 6302.60.0030, HTSUSA; EN to heading 5802, HTSUSA; one-side printed velour (sheared pile); terry toweling.

Dear Sir or Madam:

On March 26, 1993, the New York port issued you New York Ruling Letter (NYRL) 883482 in which Customs classified a bath towel and a washcloth. Upon review, this office has determined that the classifications set forth in that ruling are incorrect. Our analysis follows.

FACTS:

The bath towel and washcloth at issue in NYRL 883482 are made of 100 percent cotton woven fabric. The bath towel measures approximately 21-1/4 inches by 40 inches. The washcloth measures approximately 11-3/4 inches by 12 inches. One side of these articles has a velour finish (sheared pile), the reverse sides consist of uncut terry loops. The velour side of these articles features a sea shell design.

ISSUE:

Whether the subject articles are classifiable as towels and other articles of toilet linen of "pile or tufted construction" under subheadings 6302.91.0015 and

6302.91.0025, HTSUSA, or as towels and other articles of toilet linen of "terry toweling" under subheadings 6302.60.0020 and 6302.60.0030, HTSUSA?

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 toilet linen, classification is proper within this heading. The determinative issue is whether the subject articles are deemed to be of "terry toweling" so as to warrant classification under subheading 6302.60.0020 and 6302.60.0030, HTSUSA, or whether they are made of a pile or tufted construction.

The subject articles are made of fabric which is looped on one side and has sheared loops on the reverse side (velour toweling). 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 on one only" ... and "may sometimes be cut." As the fabric of the bath towel and washcloth meets the EN's description of terry toweling, classification is proper under subheading 6302.60.0020 and 6302.60.0030, HTSUSA, which provides for, inter alia, bath and hand towels, and other articles of toilet linen, of cotton terry toweling or similar terry fabrics.

HOLDING:

NYRL 883482 is modified.

The bath towel is classifiable under subheading 6302.60.0020, HTSUSA, which provides for, inter alia, other towels of cotton terry toweling or similar terry fabrics. The towels are 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, toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton... other..., dutiable at a rate of 10.2 percent ad valorem. 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 the 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 Appeals Division

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