Request for Reconsideration of NY A85351 Tariff classification of cotton terry towels from India

HQ 959583 March 20, 1997 CLA-2 RR:TC:TE 959583 ASM CATEGORY: Classification Tariff No.: 6302.60.0020 Ms. Angel L. Cooper A.N. Deringer, Inc. 173 W. Service Road Champlain, New York 12919 RE: Request for Reconsideration of NY A85351 Tariff classification of cotton terry towels from India Dear Ms. Cooper: This letter concerns your request for reconsideration of New York Ruling Letter (NY) A85351, regarding the tariff classification of towels imported from India. FACTS: The subject article is a towel made from woven 100 percent cotton terry toweling fabric. The towels are full terry with loops on both sides and of one solid color. The towels measure approximately 15 x 25 inches and are hemmed on all four edges. There is no design woven or printed into the towel. In NY A85351, dated July 12, 1996, the subject towels were classified under subheading 6302.60.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). This provision provides for “toilet and kitchen linen of terry toweling or similar terry fabrics of cotton, towels: Other.” It is stated in the Request for Reconsideration that the towels are made with “no-camp” borders for use in car wash and other industries for cleaning, drying, waxing, i.e., like bar mops. It is argued that such industries only use towels with “no-camp” borders. ISSUE: What is the proper tariff classification of the subject towels under the HTSUSA? LAW AND ANALYSIS: Classification of goods under the 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. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI’s taken in order. We do not agree with the importer’s contention that the subject towels are for use in the auto detailing and other cleaning industries. The mere fact that the towels have a "no-camp" border would not, in and of itself, limit their use to that of the cleaning industry. In using the term "no-camp" border, it is our understanding that the importer is referring to "cam" or "drop borders" which are the smooth woven borders often seen on towels. Although these towels are of a cotton terry construction, they do not fit within the bar mop sizes. The textile Category Guidelines are used to facilitate statistical classification under the HTSUSA and were issued under CIE 13/88, dated November 23, 1988, 53 F.R. 52563 (December 28, 1988). Specifically, the Guidelines state that "Bar mops not within the stated dimensions are included in category 363." Furthermore, we have no promotional literature, packaging samples, or list of names of the stores where these items will be sold which would establish that the towels are intended to be marketed solely for use in the auto or other cleaning industries. The Textile Category Guidelines, which Customs believes represents the commercial identity of imported goods, set forth descriptions for four types of towels under the category designation for cotton towels (categories 363 and 369). Under categories 363 and 369, dish towels and hand towels both have the same size range of 15 to 18 inches wide and 24 to 32 inches long. The distinguishing feature between dish towels and hand towels is that dish towels almost always have a design printed on them or woven into them. However, in this instance, we note that per their dimensions and lack of woven or printed design, they may be used for either purpose, i.e., as dish or hand towels. Accordingly, the guidelines state that “In the event that no clear distinction based on pattern, design, or otherwise can be made, the article will be classified as an ‘other’ towel in category 363 because it is readily susceptible to more than one use.” Based on the foregoing, it is our decision that the item in question is properly classified as an "other towel" under subheading 6302.60.0020, HTSUSA. HOLDING: The subject item, 100 percent cotton terry toweling with "no cam" border (15x25 inches), is classifiable under subheading 6302.60.0020, HTSUSA, the provision for "Bed linen, table linen and kitchen linen: Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton; Towels: Other." This provision is dutiable under the general column one category at 9.9 percent ad valorem. The textile restraint category is 363. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) 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. The designated textile and apparel category may be subdivided into parts. If so, 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 that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office. Sincerely, John Durant, Director Tariff Classification Appeals Division