Reconsideration of HRL 086414 of April 6, 1990; Classification of cabinet towels

HQ 087681 November 13, 1990 CLA-2 CO:R:C:G 087681 CMR CATEGORY: Classification TARIFF NO.: 6302.91.0050 Mr. Robert Paisley Baltic Linen Company, Inc. 3495 Lawson Boulevard P.O. Box 150 Oceanside, New York 11572 RE: Reconsideration of HRL 086414 of April 6, 1990; Classification of cabinet towels Dear Mr. Paisley: This ruling is in response to your letter of July 19, 1990, requesting the Customs Service review HRL 086414. FACTS: The merchandise in HRL 086414 was determined to be similar to a roller towel and classified in subheading 6302.91.0050, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen, other, of cotton, other, towels, other, other. It was described as continuous roller towel manufactured in either Brazil or Canada. ISSUE: Was the classification of the merchandise described in HRL 086414 correct, or is it more properly classified as a narrow fabric? LAW AND ANALYSIS: The classification of the merchandise described in HRL 086414 of April 6, 1990, was based on the legal notes to Section XI of the Harmonized Tariff Schedule of the United States Annotated and the corresponding provisions of the Explanatory Notes. As you point out in your letter, the advent of the Harmonized System resulted in some changes from the past. -2- We have reviewed HRL 086414 and agree with the analysis and resultant classification. We find no basis for modification of the ruling as written. HOLDING: The classification decision in HRL 086414 classifying the merchandise described therein in subheading 6302.91.0050, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen, other, towels, other, other, is affirmed. Sincerely, John Durant, Director Commercial Rulings Division