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HQ 084799


September 6, 1989

CLA-2 CO:R:C:G 084799 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.10.2015

Mr. Bernard Rowe
Mehler Textiles International, Ltd.
99 West Hawthorne Avenue, Suite 512
P.O. Box 877
Valley Stream, N.Y. 11580

RE: Tariff classification of towels

Dear Mr. Rowe:

This letter is in response to your inquiry of May 8, 1989, requesting tariff classification of towels under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted for examination.

FACTS:

The towels are composed of 55 percent ramie and 45 percent cotton loosely woven, coarse, greige fabric and measure approximately 18 by 30 inches. You have stated that they are used predominantly in the printing industry to wipe and absorb surplus ink. Also, they will be used as polishing cloths in buildings to wipe down brass, marble and other items.

ISSUE:

Are the towels classifiable as shop towels under subheading 6307.10.2005 or 6307.10.2015, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise 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 6307, HTSUSA, provides for other made up articles; subheading 6307.10.20, HTSUSA, provides for shop towels dedicated for use in garages, filling stations and machine shops. You contend that the towels at issue are not provided for in this subheading since they will not be used in garages, filling stations, or machine shops.

The above-mentioned subheading is an eo nomine and not an actual use provision. It provides for the class or kind of imported articles belonging to shop towels. Shop towels, provided for in this subheading, are used in, but not limited to use in, garages, filling stations, and machine shops. Because the towels at issue are made of coarse, woven, greige fabric, they have virtually no other use than as shop towels. Accordingly, they are considered to be dedicated to the above enumerated uses and are classifiable as such.

You also contend that the towels at issue are larger than what shop towels measure. We find that the towels at issue, measuring 18 by 30 inches, are of a size typical of shop towels.

The question which remains is whether the towels at issue are classified as shop towels, of cotton or as shop towels, other. Subheading note 2(A), Section XI, HTSUSA, requires that products of Chapters 56 to 63 which contain two or more textile materials be regarded as consisting wholly of that textile material which would be selected under Note 2 to Section XI. Note 2 provides that goods consisting of a mixture of two or more textile materials are to be classified as consisting wholly of the one textile material which predominates by weight. Because ramie predominates by weight in the towels, they are classified as shop towels, other.

HOLDING:

The towels at issue are classified under subheading 6307.10.2015, HTSUSA, as other made up articles, other, shop towels, other, textile category 863.

Due to the changeable nature of the statistical annotation 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.

Sincerely,

John Durant, Director
Commercial Rulings Division

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