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HQ 083291

September 19, 1989

CLA-2 CO:R:C:G 083291 CC


TARIFF NO.: 6307.10.2005

Mr. Danny K. Cheng
Able Textile Corporation
728 Pacific Ave., Suite 612
San Francisco, CA 94133

RE: Classification of towels

Dear Mr. Cheng:

This letter is in response to your inquiry of October 28, 1988, requesting tariff classification of towels from China. Samples were submitted for examination.


The towels, which you describe as dish towels, are unbleached and made of 100 percent cotton woven Osnaburg fabric. They measure approximately 27 by 36 inches and 18 by 30 inches. You state that the towels will be used in restaurants to wipe dishes and bowls dry.


Whether the towels are classifiable as dish towels in Heading 6302 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) or as other made up articles in Heading 6307, HTSUSA?


Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6302, HTSUSA, provides for kitchen linen, among other articles. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, articles in Heading 6302 are usually made of cotton or flax, and include kitchen linen such as tea towels and glass cloths. Articles such as floor cloths, dish cloths, scouring cloths, dusters and similar cleaning cloths, generally made of coarse, thick material, are not regarded as falling within the description of kitchen linen and are excluded from heading 6302; instead, such items are classifiable in Heading 6307, HTSUSA. We find that the towels are similar to cleaning cloths made of coarse, thick material, classifiable in Heading 6307, and cannot be considered kitchen linen. More specifically, the towels are classifiable as shop towels since they are made of the same coarse woven fabric typical of shop towels.


The towels at issue are classified under subheading 6307.10.2005, HTSUSA, as other made up articles, floorcloths, dishcloths, dusters and similar cleaning cloths, other, shop towels, of cotton, textile category 369 and dutiable at the rate of 10.5 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.


John Durant, Director

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