Classification of 100 percent cotton terry kitchen towel;6302.60.0010, HTSUSA; EN to heading 5802, HTSUSA; one-side velour.

HQ 956058 October 31, 1994 CO:R:C:T 956058 SK CATEGORY: Classification TARIFF NO.: 6302.60.0010 Jack Scapa Empress Linen Import Co. P.O. Box 260786 Encino, CA 91426-0786 RE: Classification of 100 percent cotton terry kitchen towel; 6302.60.0010, HTSUSA; EN to heading 5802, HTSUSA; one-side velour. Dear Mr. Scapa: This is in response to your letter of February 21, 1994, in which you request a binding classification ruling for a 100 percent cotton terry kitchen dish towel. A sample was submitted for examination. FACTS: The submitted kitchen towel is made of 100 percent cotton woven fabric. The towel measures approximately 15-1/2 inches by 27-1/2 inches. All four edges are hemmed. One side of the towel is velour (sheared pile), the reverse side of the towel has terry loops. The velour side of the fabric is printed with a fruit and floral design. ISSUE: What is the proper classification for this towel? LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's. Heading 6302, HTSUSA, provides for, "[B]ed linen, table linen, toilet linen and kitchen linen." As the towel at issue is a kitchen dish towel, classification is proper within this heading. The towel is comprised of fabric which is looped on one side and has sheared loops on the reverse side (velour toweling). The issue now arises as to whether the towel is classifiable as a kitchen dish towel of terry toweling, or as a kitchen dish towel of pile or tufted construction. The Explanatory Notes (EN) to heading 5802, HTSUSA, page 795, while not legally binding, represent the official interpretation of the HTS at the international level. The EN describe those fabrics which are considered to be of terry toweling for classification purposes and include those fabrics where "the loops often appear twisted and are generally produced on both sides of the cloth, but sometimes only on one" ... and "may sometimes be cut." As the fabric of the kitchen dish towel at issue is deemed to be of terry toweling, classification is proper under subheading 6302.60.0010, HTSUSA, which provides for, inter alia, kitchen dish towels of cotton terry toweling or similar terry fabrics. HOLDING: The towel at issue is classifiable under subheading 6302.60.0010, HTSUSA, which provides for, inter alia, kitchen dish towels of cotton terry toweling or similar terry fabrics. The towels are dutiable at a rate of 10.3 percent ad valorem and the textile quota category is 369. The designated textile and apparel categories may be subdivided into parts. If so, the 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 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 updated weekly and is available for inspection at your local Customs office. Due to the 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