us-cbp-cross-rulings-hq-084119•HQ 084119: Tariff classification of cotton terry squares
HQ 084119: Tariff classification of cotton terry squares
us-cbp-cross-rulings-hq-084119HQ 084119: Tariff classification of cotton terry squaresGuidance
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
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