Classification of 100 percent cotton terry kitchen towel;6302.60.0020, HTSUSA; EN to heading 5802, HTSUSA;

HQ 956432 November 7, 1994 CO:R:C:T 956432 SK CATEGORY: Classification TARIFF NO.: 6302.60.0020 Darryl Golden Norman Krieger, Inc. P.O. Box 92599 Los Angeles, CA 90009 RE: Classification of 100 percent cotton terry kitchen towel; 6302.60.0020, HTSUSA; EN to heading 5802, HTSUSA; Dear Mr. Golden: This is in response to your letter of April 13, 1994, in which you request a binding classification ruling for a 100 percent cotton terry kitchen towel. A sample was submitted for examination. FACTS: The submitted sample is a Christmas tie towel. The tie towel is comprised of a padded top portion and a velour-like towel bottom portion. The top portion is a trapezoid in shape and consists of a foam pad center covered by cotton woven fabric. It has two tie strings on the top portion. Attached to the bottom of the pad is a towel made of 100 percent cotton fabric which is looped on one side and has sheared loops on the reverse side (velour toweling). The towel is in half and measures approximately 11-3/4 inches by 14-3/4 inches. The front of the towel is sheared and is printed with a poinsettia and the word "Greetings." The towel also has the words "kitchen towel" printed on the front in smaller letters. 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 towel, classification is proper within this heading. We note that the presence of the ties precludes this towel from classification as a "dish" towel, and classification is proper as an "other" kitchen towel. 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 an other kitchen towel of terry toweling, or as an other kitchen 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 towel at issue is deemed to be of terry toweling, classification is proper under subheading 6302.60.0020, HTSUSA, which provides for, inter alia, other kitchen towels of cotton terry toweling or similar terry fabrics. HOLDING: The towel at issue is classifiable under subheading 6302.60.0020, HTSUSA, which provides for, inter alia, other kitchen 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 363. 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