Classification of 100 percent cotton terry beach towel; 6302.60.0020, HTSUSA;EN to heading 5802, HTSUSA; one-side is of velour (sheared pile); terry toweling

HQ 957296 January 27, 1995 CLA-2 CO:R:C:T 957296 SK CATEGORY: Classification TARIFF NO.: 6302.60.0020 David M. Rickert E. Besler & Company 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: Classification of 100 percent cotton terry beach towel; 6302.60.0020, HTSUSA; EN to heading 5802, HTSUSA; one-side is of velour (sheared pile); terry toweling Dear Mr. Rickert: This is in response to your letter of October 7, 1994, in which you request a binding classification ruling for a 100 percent cotton terry beach towel. A sample was submitted for examination. FACTS: The submitted towel is made of 100 percent cotton woven fabric and is printed with a National Basketball Association team logo. The towel measures approximately 30 inches by 60 inches. All four edges are hemmed. One side of the towel is velour (sheared pile), the reverse side of the towel has terry loops. ISSUE: What is the proper classification for this towel? LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the - 2 - 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 made of fabric which is looped on one side and has sheared loops on the reverse side (velour toweling), the determinative issue is whether it is classifiable as a towel of terry toweling, or as a towel of pile or tufted construction within this heading. 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 towel at issue is deemed to be of terry toweling, classification is proper under subheading 6302.60.0020, HTSUSA, which provides for, inter alia, "[T]oilet linen and kitchen linen, 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 towels of cotton terry toweling or similar terry fabrics. The towels are dutiable at a rate of 10.2 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 the local Customs office. - 3 - 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