United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0085094 - HQ 0085183 > HQ 0085183

Previous Ruling Next Ruling

HQ 085183

October 5, 1989

CLA-2 CO:R:C:G 085183 JBW


TARIFF NO.: 6302.60.0020

Mr. Richard H. Simpson
W. G. Carroll & Co., Inc.
185 East Bay Street, Suite 204
P. O. Box 685
Charleston, S.C. 29402

RE: Beach Blankets

Dear Mr. Simpson:

Your letter of June 26, 1989, on behalf of Terrimondo, Inc., addressed to our Charleston office, has been referred to this office for reply concerning the classification of beach blankets under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).


Two samples of the goods to be imported were submitted for classification. Both samples are constructed of cotton woven fabric with finished edges. One sample is an oversized towel measuring 158 by 178 centimeters with a terry pile on one side and a cut pile on the opposite side. The other sample is an oversized towel measuring 140 by 178 centimeters with a terry pile construction on both sides. The packaging of the product describes it as a "beach blanket."


What is the classification of cotton terry fabric with finished edges and with dimensions exceeding 140 by 178 centimeters?


The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's.

Heading 6302, HTSUSA, provides for "[t]oilet and kitchen linen, of terry toweling or similar terry fabrics, of cotton." The Explanatory Notes, which provide the official interpretation of the HTSUSA at the international level, include beach towels as toilet linen. Beach towels normally have dimensions ranging from 76 by 152 centimeters to 92 by 182 centimeters, but may be larger. The merchandise under consideration is of towel construction and fits the description of a beach towel. The merchandise is consequently classified under subheading 6302.60.0020, HTSUSA.

The items under consideration are described as "beach blankets." The Explanatory Notes to Heading 6301, HTSUSA, state that blankets are "generally of thick, heavy-texture for protection against the cold." The beach blankets are not designed for protection against the cold and consequently are not blankets for tariff purposes.


The "beach blankets" are classified under subheading 6302.60.0020, HTSUSA, as toilet and kitchen linen, of terry toweling or similar terry fabrics, of cotton, towels, other. The applicable duty is 10.3 percent ad valorem, and the textile category is 363.

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 that 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 internal issuance of the United States Customs Service, which is available for inspection at your local Customs office.

Due to the changeable 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.


John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: