Modification of NYRL 892820 (12/21/93); classification of 100 percent cotton beach towel; 6302.60.0020, HTSUSA; EN to heading 5802, HTSUSA; one-side printed velour (sheared pile); terry toweling.
Issued January 29, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.60.0020
Headings: 6302
GRI rules applied: GRI 1
Product description
The beach towel at issue in NYRL 892820 is made of 100 percent cotton woven fabric and measures approximately 75 centimeters by 105 centimeters. One side of the towel is velour (sheared pile) and printed, the reverse side of the towel has terry loops. - 2 -
CBP rationale
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 beach towel, classification is proper within this heading. The determinative issue is whether the subject towel is classifiable as a towel made of "terry toweling" under subheading 6302.60.0020, HTSUSA, or as a towel made of "other" fabric of pile or tufted construction under subheading 6302.91.0015, HTSUSA? The subject towel is comprised of fabric which is looped on one side and has sheared loops on the reverse side (velour toweling). 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 on one only" ... and "may sometimes be cut." As the fabric of the beach towel at issue meets the EN's description of terry toweling, classification is proper under subheading 6302.60.0020, HTSUSA, which provides for, inter alia, other towels of cotton terry toweling or similar terry fabrics.
Full text
HQ 958201 January 29, 1996 CLA-2 RR:TC:TE 958201 SK CATEGORY: Classification TARIFF NO.: 6302.60.0020 Actions & Company 129 West Hovey Avenue San Gabriel, CA 91776 RE: Modification of NYRL 892820 (12/21/93); classification of 100 percent cotton beach towel; 6302.60.0020, HTSUSA; EN to heading 5802, HTSUSA; one-side printed velour (sheared pile); terry toweling. Dear Sir or Madam: On December 21, 1993, the New York port issued you New York Ruling Letter (NYRL) 892820 in which Customs classified a duffel bag containing a beach towel. Upon review, this office has determined that the classification set forth in that ruling pertaining to the beach towel is incorrect. Accordingly, this ruling modifies only that part of NYRL 892820 which classified the subject beach towel under subheading 6302.91.0015, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Our analysis follows. FACTS: The beach towel at issue in NYRL 892820 is made of 100 percent cotton woven fabric and measures approximately 75 centimeters by 105 centimeters. One side of the towel is velour (sheared pile) and printed, the reverse side of the towel has terry loops. - 2 - ISSUE: Whether the beach towel is classifiable as made of "terry toweling" under subheading 6302.60.0020, HTSUSA, or as a towel made of "other" fabric of pile or tufted construction under subheading 6302.91.0015, HTSUSA? 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 beach towel, classification is proper within this heading. The determinative issue is whether the subject towel is classifiable as a towel made of "terry toweling" under subheading 6302.60.0020, HTSUSA, or as a towel made of "other" fabric of pile or tufted construction under subheading 6302.91.0015, HTSUSA? The subject towel is comprised of fabric which is looped on one side and has sheared loops on the reverse side (velour toweling). 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 on one only" ... and "may sometimes be cut." As the fabric of the beach towel at issue meets the EN's description of terry toweling, classification is proper under subheading 6302.60.0020, HTSUSA, which provides for, inter alia, other towels of cotton terry toweling or similar terry fabrics. HOLDING: NYRL 892820 is modified with respect to the classification of the beach towel set forth therein. - 3 - The beach towel 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. 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 the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Tariff Classification Appeals Division
Ruling history
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