HQ 084119: Tariff classification of cotton terry squares

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

	HQ 084119

	April 12, 1989


   CLA2 CO:R:C:G  084119  SM

   CATEGORY:  Classification

   TARIFF NO:  6302.60.0030

   James W. Constable, Esq.
   Wright, Constable & Skeen
   Sun Life Building
   Charles Center
   Baltimore, MD  21201

   RE:  Tariff classification of cotton terry squares

   Dear Mr. Constable:

         	Your letter of February 9 on behalf of Celeste Industries Corporation requests a tariff classification ruling for merchandise described as square pieces of cotton terry cloth
 to be imported from China through the port of Baltimore.

   FACTS:

         	A sample of the merchandise, stated to be of 100 percent  cotton, was submitted.  It is roughly square, with rounded  corners, and approximately ten and one half inches on a side.  It has a flatwoven border about one inch wide all around,  with the remaining portion of the square covered by terry  loops.  The raw edge is machine finished.  After importation  they are subjected to a number of processes, including spraying with water and fragrance, which make them suitable  for airline passengers to use to refresh themselves.  After  this use they are discarded.

         You believe that they are classifiable under heading 6307, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), a provision for other made up textile  articles.

  ISSUE:

         	Are the cotton squares classified as other made up articles, or is there a more specific provision?

	2

   LAW AND ANALYSIS:

         	Classification under the HTSUSA is in accordance with  the General Rules of Interpretation (GRI's).  GRI 1 provides  that classification is determined first by the terms of the
headings of the tariff and any relative section or chapter notes, and then, if necessary, by the remaining GRI's.

         	Heading 6302, HTSUSA, provides for bed, table, toilet  and kitchen linen.  The merchandise in question is clearly not  bed, table, or kitchen linen.  The Explanatory Notes (EN), the  official interpretation of the HTSUSA at the international  level, give the following examples of toilet linen:  "hand or   face towels (including roller towels), bath towels, beach
towels, face cloths . . . ."

         	The merchandise in question, which looks like the usual  face cloth and would be used to wipe the hands and/or the  face, falls under this provision.

         	Heading 6307, HTSUSA, for "other" made up articles,  covers only those goods not included more specifically in  other headings of the tariff.  The merchandise in question
here is accurately, and more specifically, described as toilet   linen of heading 6302, HTSUSA.

HOLDING:

         	The terry squares are classified under subheading  6302.60.0030, HTSUSA, textile category 369, a provision for  other toilet linen and kitchen linen, of terry toweling or
   similar terry fabrics, of cotton.

         	Because of the changeable nature of the statistical  annotation, i.e., the ninth and tenth digits of the tariff  number, and the textile restraint categories, you should  contact your local Customs office before importation of this  merchandise to determine the current status of any import  restraints or requirements.

                              				Sincerely,

                              				John Durant, Director
                              				Commercial Rulings Division