Decision on Application for Further Review of Protest No. 38018000701 of April 12, 1988

HQ 082922 March 3, 1989 CLA2 CO:R:C:G 082922 CMR CATEGORY: Classification TARIFF NO.: HTSUS 355.2560 District Director of Customs Patrick V. McNamara Building 477 Michigan Avenue Detroit, Michigan 482262568 RE: Decision on Application for Further Review of Protest No. 38018000701 of April 12, 1988 This protest was taken against your classification and liquidation of merchandise invoiced as "VERSATOWEL PLUS" under the provisions of item 355.2560, Tariff Schedules of the United States Annotated (TSUSA). FACTS: The merchandise at issue, "VERSATOWEL PLUS," imported by Kimberly Clark, was classified and liquidated under the provisions of item 355.2560, TSUSA, which provides for nonwoven fabrics, including felts * * * and articles not specially provided for of any one or combination of these products, all of the foregoing, of textile materials, whether or not coated or filled, of manmade fibers, other. The protestant, Kimberly Clark, contends the VERSATOWEL PLUS is of the class or kind of merchandise provided for in Schedule 3, Part 5, Subpart C, TSUSA, and therefore is more correctly classified as furnishings under 367.6380, TSUSA, or alternatively as shop towels under 366.27, Tariff Schedules of the United States (TSUS). The submitted sample measures 24 inches by 24 inches. The following description of the VERSATOWEL PLUS is taken from a letter dated June 30, 1987, from Mary Bucklin, a business analyst for KimberlyClark, to T. E. Woestendiek of C.J. Tower and Sons. The VERSATOWEL PLUS wipers material is manufactured at KimberlyClark's Corinth, Mississippi, facility on a melt blown nonwoven fabric machine. In the meltblown process, polypropylene pellets are melted with heat and pressure and  2 extruded through a small diameter orifice. As the melted polymer exits the orifice, it is quenched with cooling air resulting in the creation of fine microfibers that are deposited onto one another on a traveling fabric. The material is then wound into rolls for shipment to Kimberly Clark of Canada's Rexdale, Ontario, plant for cutting, folding and packaging into final product. Finished product is shipped back to KimberlyClark's Corinth facility for national distribution. * * * [T]he VERSATOWEL PLUS is a meltblown polypropylene base material. The meltblown construction broadens the usage base to include tasks that require more durability and chemical resistance than tissue wipers provide. ISSUE: Is the VERSATOWEL PLUS more properly classifiable as an article not specially provided for, of nonwoven fabric, of textile materials, whether or not coated or filled, in item 355.2560, TSUSA; as furnishings under 367.6380, TSUSA; or alternatively as shop towels under 366.27, TSUS? LAW AND ANALYSIS: Customs believes that the VERSATOWEL PLUS is of the same class or kind of merchandise described in T.D. 56535(64) (1965), T.D. 56478(182) (1965), and T.D. 7072(5) (1970). The merchandise in T.D. 56535(64) was a felted fabric cleaning cloth, measuring 8 inches by 10 inches, which was "used as an allpurpose cloth for removing oil and grease stains from hands and machinery." The cloth was classified under the provision for nonwoven fabrics, including felts and articles not specially provided for of any one or combination of these products, all the foregoing, of textile materials, whether or not coated or filled, in item 355.05, or in item 355.25, TSUS, according to the component material of chief value. The merchandise in T.D. 56478(182), also a cleaning cloth, was made of hemmed woven fabric, measuring 11 1/4 inches by 9 3/4 inches. It was used for removing grease and ink stains from the hands, and was classified under the provision for articles not specially provided for, of textile materials, other articles not ornamented, of cotton, other, in item 386.50, TSUS.  3 The disposable cleaning cloth in T.D. 7072(5) was described as cotton wadding, 4 inches square and 1/8inch thick. The cloth was used for cleaning printing plates and presses, and was classified under the provision for wadding, * * *, nonwoven fabrics, * * *, and articles nspf of any one or combination of these products, * * *, of textile materials, whether or not coated or filled: * * * of cotton, in item 355.02, TSUS. The submitted flyer on the VERSATOWEL states that it is ideal for wiping any surface. The VERSATOWEL PLUS Wipers are described as "durable utility wipersmade of a unique, nonwoven material that absorbs liquids, even oils, quickly and stands up to solvents and cleaning fluids." These cloths are promoted as "Ideal for use in labs, offices and store rooms." The VERSATOWEL PLUS appears to be a cleaning cloth of the type described in the above Treasury Decisions. Customs does not believe it to be of the type normally classified as shop towels. Shop towels belong to a specific class of merchandise dedicated to use in garages, filling stations, and machine shops, and are known in the trade and commerce of the United States as "towels." The VERSATOWEL PLUS, is intended for uses other than those associated with shop towels, and is not commercially known as "towels." Customs believes that the above cited Treasury Decisions evidence a practice of classifying cleaning cloths as articles not specially provided according to the component material, and not under the provision for other furnishings. In support of the importer's argument for classification of the VERSATOWEL PLUS as furnishings under 367.6380, TSUSA, or alternatively as shop towels under 366.27, TSUS, copies of several Treasury decisions dealing with the classification of towels were submitted. None of the articles dealt with in these Treasury Decisions appears to be similar to the article at issue. Three of the decisions deal with terry woven towels; one deals with a herringbone weave dish towel; the other two deal with placemats, tablecloths, and napkins. Customs believes the articles of these decisions are distinguishable from the subject merchandise. In support of his arguments, the importer has cited two rulings issued from New York Customs. These rulings are easily distinguishable. New York Ruling Letter (NYRL) 805069 of February 15, 1983, dealt with cloths which were to be used for wiping machine parts and cleaning up around machinery. These uses are within those designated for shop towels. NYRL 804213 of October 28, 1982, involves the classification of cloths used as dish towels. Such use distinguishes these cloths from the subject merchandise.  4 HOLDING: The VERSATOWEL PLUS is classifiable as an article not specially provided for, of nonwoven fabric, in item 355.2560, TSUSA. The protest should be denied in full. A copy of this decision should be attached to the Form 19 to be returned to the protestant. Sincerely, John Durant, Director Commercial Rulings Division