us-cbp-cross-rulings-hq-086643•HQ 086643: Cotton Herringbone Towel
HQ 086643: Cotton Herringbone Towel
us-cbp-cross-rulings-hq-086643HQ 086643: Cotton Herringbone TowelGuidance
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 086643
April 11, 1990
CLA-2 CO:R:C:G 086643 CRS
CATEGORY: Classification
TARIFF NO.: 6302.91.0045
Mr. L. Klestadt
Vice President
Trans-World Shipping Corp.
53 Park Place
New York, NY 10007
RE: Cotton Herringbone Towel
Dear Mr. Klestadt:
This is in reply to your letter dated February 6, 1990, to
our New York office, on behalf of your client Best Manufacturing,
Inc., in which you requested a tariff classification ruling under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Samples were submitted with your request.
FACTS:
The articles in question are two herringbone towels of 100
percent woven cotton. The towels measure 14 inches by 24 inches
and have three hemmed edges and one selvedge. In addition, both
have stripes. One has a stripe running down the center of the
towel, the other, a stripe down each side approximately one inch
from the edge.
ISSUE:
The issue presented is whether the towels in question are
classifiable as kitchen linen of heading 6302, HTSUSA, or as
other made up articles of heading 6307, HTSUSA.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs). GRI 1 provides that
the classification of articles is determined according to the
terms of the headings and any relative section or chapter notes.
Heading 6302, HTSUSA, covers bed linen, table linen, toilet
linen and kitchen linen. In T.D. 69-180(6) (Bureau letter dated
May 28, 1969, file 471.253), a grey cotton herringbone weave
towel, measuring approximately 16 inches by 26 inches, with two
red stripes woven in the length with lockstitched edging on three
sides and a selvedge on the fourth side, was classified under the
provision for furnishings, not ornamented, of vegetable fibers,
towels, of cotton, other, dish towels, in item 366.27, Tariff
Schedules of the United States Annotated. The dish towels at
issue are identical to those under consideration in T.D. 69-
180(6).
It has therefore been Customs' consistent practice to
classify articles similar to those in question as dish towels.
We continue to adhere to this practice.
HOLDING:
The articles submitted are classifiable in subheading
6302.91.0045, HTSUSA, under the provision for kitchen linen,
other, of cotton, other, towels, other, dish, and are dutiable at
10.5 percent ad valorem. The quota 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.
Sincerely,
Jerry Laderberg, Acting Director
Commercial Rulings Division
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