Classification of soiled and torn terry towels

HQ 085031 August 7, 1989 CLA-2 CO:R:C:G 085031 SLR CATEGORY: Classification TARIFF NO.: 6302.60.0020 John J. Calvert Fab-Tech, Inc. 4319 Old Milford Mill Road Baltimore, MD 21208 RE: Classification of soiled and torn terry towels Dear Mr. Calvert: This ruling is in response to your letter of June 1, 1989, requesting classification of soiled and torn terry towels under the Harmonized Tariff Schedule of the United States (HTSUSA). Samples imported from Pakistan were provided. FACTS: The four submitted samples are described as follows: the first sample is a finished terry towel measuring approximately 18 by 16 inches that has been soiled with an artifically made 1-1/2 inch cut; the second terry towel measures approximately 18-1/2 by 16 inches that has not been soiled and has an artifically made 2-inch cut; sample number three is unhemmed, ragged on one edge, terry toweling that has been soiled with two artifically made 1-1/2 cuts; and the fourth sample is a finished terry towel measuring approximately 37 by 30 inches that has been soiled with two 1-inch cuts. ISSUE: What is the proper classification of soiled and torn terry towels under the HTSUSA? LAW ANS ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules Of Interpretation (GRI), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes. -2- At first, headings 6310 and 6302 seem to describe the merchandise at issue. Explanatory Note 63.10, however, excludes heading 6310 from our analysis. Explanatory Note 63.10 states 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.... Here, the terry towels are not worn out, soiled or torn beyond repair. Merchandise such as this can be repaired for later use. In fact, you yourself have plans to repair and sell these towels for use as industrial and commercial wipers. HOLDING: The soiled and torn terry towels are classifiable under the provision for toilet linen and kitchen linen, of terry toweling, of cotton, towels, other, subheading 6302.60.0020, HTSUSA, textile category 363, dutiable at 10.3% ad valorem. 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, John Durant, Director Commercial Rulings Division