HQ 086762: Used huck roller towels

us-cbp-cross-rulings-hq-086762HQ 086762: Used huck roller towelsGuidance

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 086762

                                  January 22, 1990



           CLA-2 CO:R:C:G DRR 086762

           CATEGORY: Classification

           TARIFF NO.: 6309.00.0020

           Mr. Harvey A. Isaacs
           Tompkins & Davidson
           One Whitehall Street
           New York, New York 10004

           Re:  Used huck roller towels

           Dear Mr. Isaacs:

                This is in reference to your letter dated February 21,
           1990, on behalf of Fab-Tech, Inc., requesting the
           classification of used huck roller towels under the Harmonized
           Tariff Schedule of the United States Annotated (HTSUSA).

           FACTS:

                The merchandise at issue consists of used huck roller
           cotton toweling.  The toweling measures approximately 11.5
           inches by 40 yards, with selvages along the lengthwise sides
           and a hem along one or both width sides.  According to your
           letter, this toweling has been used and laundered repeatedly
           and, at the time of purchase by Fab-Tech, Inc., has been
           graded as lacking the absorbency sufficient to meet industry
           standards for first or second quality toweling.  The toweling
           will be imported in bales of about 100 units.  They will be
           imported from France, Holland, Belgium, West Germany and
           possibly Italy and Austria.  The used roller toweling is sold
           in uncut condition to companies that supply industrial wipers.
           The rolls will be cut by subsequent dealers or the ultimate
           consumers of the toweling.

                In your letter you state that you believe that the
           toweling is classifiable under Heading 6310, HTSUSA, as used
           rags, of cotton or alternatively under Heading 6309, HTSUSA,
           as worn clothing.

           ISSUE:

                What is the proper classification of the merchandise at
           issue?












                                        - 2 -


           LAW AND ANALYSIS:

               Classification under the HTSUSA is in accordance with the
           General Rules of Interpretation (GRI), taken in order.  GRI 1
           provides that classification shall be determined according to
           the terms of the headings and any relative section or chapter
           notes.  Heading 6302, HTSUSA, provides for bed linen, table
           linen, toilet linen and kitchen linen.  Heading 6307, HTSUSA,
           provides for other made up articles.  Note 3(a) iii, Chapter
           63, indicates that the articles of textile materials to which
           heading 6309 applies include bed linen, table linen, toilet
           linen and kitchen linen.

               The Explanatory Notes to the Harmonized System may be
           consulted for guidance as to the correct interpretation of the
           various HTSUSA provisions at the international level.  The
           Explanatory Notes for heading 6302 state that articles of that
           heading include toilet linen, e.g., hand or face towels
           (including roller towels), bath towels, beach towels, face
           cloths and toilet gloves.  The Explanatory Notes for heading
           6307 state that it does not include articles which are more
           specifically provided for in other headings of the
           Nomenclature.  Inasmuch as roller towels are more specifically
           provided for in heading 6302 as toilet linen, heading 6307 is
           eliminated from consideration.

               Having determined the classification of new toweling, the
           remaining question concerns the classification of the goods in
           the condition in which they are imported.  The Explanatory
           Notes for heading 6310 state that rags may consist of articles
           of furnishing or clothing or of other old textile articles so
           worn out, soiled or torn as to be beyond cleaning or repair,
           or of new small cuttings (e.g., dressmakers' or tailors'
           snippings).  They are generally fit only for recovery (e.g.,
           by pulling) of the fibers (which are usually re-spun), for the
           manufacture of paper or plastics, for the manufacture of
           polishing materials (e.g., polishing wheels), or for use as
           industrial wipers (e.g., machine wipers).  The Explanatory
           Notes for heading 6309 state that in order to be classified
           under that heading, articles must show signs of appreciable
           wear and must be presented in bulk.

               According to your submission, samples of this toweling
           have been examined by Herbert J. Barndt, an associate
           professor at the Philadelphia College of Textiles.  Professor
           Brandt's analysis of the material indicated that at least some















                                         - 3 -


           of it is not beyond repair and cleaning, although he stated
           that the remaining useful life was of no economic value.  It
           is also the opinion of Customs that not all of the material
           presented as samples was beyond repair and cleaning.
           Therefore the toweling in question is properly classifiable in
           heading 6309.

           HOLDING:

               The used roller toweling in question is classified under
           subheading 6309.00.0020, HTSUSA, as worn clothing and other
           used articles, other, with a duty rate of 1.8 percent ad
           valorem.

               However, this ruling is limited is scope and applies only
           to the sample merchandise.  General Note 5, HTSUSA, provides
           that whenever goods subject to different rates of duty are so
           packed together or mingled that the quantity or value of each
           class of goods cannot be readily ascertained by Customs
           officers (without physical segregation of the shipment or the
           contents of any entire package thereof), by sampling,
           verification of packing lists or other documents filed at the
           time of entry, or evidence showing performance of commercial
           settlement tests generally accepted in the trade and filed in
           such time and manner as may be prescribed by regulations of
           the Secretary of the Treasury, the comingled goods shall be
           subject to the highest rate of duty applicable to any part
           thereof unless the consignee or his agent segregates the
           goods.

               As a result, if some of the imported articles are not
           soiled, torn or worn beyond cleaning or repair, the imported
           merchandise could be considered comingled and, therefore,
           classified as towels.


                                       Sincerely,




                                       John Durant, Director
                                       Commercial Rulings Division


















           6cc:  A.D., NY Seaport
           DRRimmer library/lw
           name: 086762























































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