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NY C83775




February 12, 1998

CLA-2-63:RR:NC:TA:349 C83775

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.91.0045

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

RE: The tariff classification of herringbone dish towel from India.

Dear Mr. Kothari:

In your letter dated January 16, 1998 you requested a classification ruling.

The instant sample, referred to as a bleached white lint free wiping cloth, is considered a dish towel. The towel is made from 100 percent cotton herringbone twill weave fabric. All four edges are hemmed and the instant towel measures 15-1/2 by 29-1/2 inches.

In your letter, you refer to this item as a lint free cloth and indicate that it will be used for wiping tables in restaurants, wiping cutting accessories in barber shops and cleaning furniture at homes and offices by the cleaning service industry. The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories 53 FR 52563, 52564, state in relevant part: Dish towels (category 369) and hand towels (category 363) fall within the same size range, 15 to 18 inches wide and 24 to 32 inches long, and are sometimes difficult to distinguish from each other. With one exception, dish towels always have a design printed on them or woven or knit into them. The design may be in the form of pictures of fruit, kitchen utensils, chickens, etc., or may be checks, stripes, or similar patterns. The dish towels that usually do not have a design are light weight, plain woven, nonpile cotton towels that may be similar to, but readily distinguishable from, shop towels which are made from a much coarser fabric.

Headquarters Ruling Letter (HRL) 086811 dated July 12, 1990, in discussing a herringbone towel, noted the following: : "The number of stripes or other designs, or even the absence thereof,
does not preclude a towel from being classified as a dish towel. Moreover, although the Guidelines refer to plain woven towels, it was not Customs' intent to restrict unadorned dish towels to those of plain weave construction. Thus, for example, plain or unadorned herringbone weave towels are also classifiable in subheading 6302.91.0045, category 369, so long as such towels are readily distinguishable as dish towels. The instant towel is of the construction, size and appearance normally associated with dish towels. The fabric from which it is made, a cotton herringbone twill, does not lint but is nevertheless absorbent, and is therefore particularly suitable for use as a material for dish towels. Furthermore, the towel at issue is within the size range commonly associated with dish towels. Thus a clear distinction is possible based on the pattern and design of the towels." Based on the above the submitted cloth is considered a dish towel.

The applicable subheading for the dish towel will be 6302.91.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton... other: other: dish. The duty rate will be 10 percent ad valorem.

The towel falls within textile category designation 369. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.

Sincerely,

Robert B. Swierupski
Director,

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