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HQ 959977




November 28, 1997

CLA-2 RR:TC:TE 959977 ASM

CATEGORY: CLASSIFICATION

Tariff No.: 6307.10.1000

Mr. Ashwin Kothari
President
Harisko Enterprises, Inc.
5 Brooklet Dr.
Wilmington, DE 19810

RE: Tariff Classification of New Sorted Rags

Dear Mr. Kothari:

This letter concerns the request for a binding ruling regarding the tariff classification of new sorted rags under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

You identify the subject articles as new sorted rags measuring 15 x 15 inches (38 x 38 centimeters) and made from remnants of overrun cotton terry fabric hemmed on three or four sides. You further note that the size, weight, and quality of the fabric has to be uniform in order to package the rags by 1 lb, 3 lbs, or 5 lbs per poly bag.

ISSUE:

What is the proper tariff classification for these cotton terry rags under the HTSUSA?

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. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN's), which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

Pursuant to GRI 1, the subject towels have features which cause them to be classified within the class or kind of goods commonly known as "Floorcloths, dishcloths, dusters and similar cleaning cloths" under subheading 6307.10, HTSUSA. The EN's to heading 6307, state that the heading includes, "Floor-cloths, dish-cloths, dusting cloths and similar cleaning cloths... ." The EN's additionally note that heading 6307 covers only those made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.

You have indicated that the towels will be placed in packaging bearing labels stating "All Purpose Sorted Terry Wiping Rag" and that the towels are intended for use in janitorial services. Accordingly, the subject towels are properly classified under 6307.10.1000, HTSUSA, as "Dustcloths, mop cloths and polishing cloths, of cotton" because they have been designed and promoted for general cleaning purposes and they do not fall within a size range that would subject them to classification in another provision or in other headings of Section XI.

HOLDING:

The new sorted rags constructed of 100 percent cotton terry fabric are classifiable under subheading 6307.10.1000, HTSUSA, which is the provision for "Other made up articles, including dress patterns: Floorcloths, dishcloths, dusters and similar cleaning cloths: Dustcloths, mop cloths and polishing cloths, of cotton." This provision is dutiable under the general column one rate at 4.5 percent ad valorem. 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.

Regarding your request for an update on the classification of a polyethylene laminated plastic colored tarpaulin, we recommend that you submit your ruling request directly to:

Area Director of Customs
ATTN: Classification Rulings
New York Seaport
6 World Trade Center
New York, NY 10048

Sincerely,

John Durant, Director
Commercial Rulings Division

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