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HQ 085372

October 5, 1989

CLA-2 CO:R:C:G 085372 HP


TARIFF NO.: 6302.60.0030

Mr. Ralph H. Sheppard
Adduci, Mastriani, Meeks & Schill
551 Fifth Avenue
New York, NY 10176

RE: Reconsideration of NYRL 833809

Dear Mr. Sheppard:

This is in reply to your letter of August 17, 1989, requesting reconsideration of NYRL
833809 of December 9, 1988.


The merchandise at issue consists of a 100 percent woven cotton terry face cloth, measuring approximately 11 square inches, self-finished on all sides, produced in
Thailand. In NYRL 833809, we classified this article under subheading 6302.60.0020,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA ), as other towels.


Whether classification of the instant merchandise as other towels is incorrect under the HTSUSA?


Subheading 6302.60.00, HTSUSA, provides for cotton terry toilet linen and kitchen linen. The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Note to this heading defines toilet linen as
hand or face towels (including roller towels), bath towels, beach towels, face cloths and toilet gloves.

We find it noteworthy that the exemplars listed in the Explanatory Note consist of
"towels" and other items. It is our opinion, therefore, that face cloths (a.k.a. wash cloths) are not classifiable as towels, but as other toilet linen . See HRL 081314 of May
18, 1989, C.S.D. 89-81(17), 23 Cust. B. & Dec. No. 34 at 17 ( August 23, 1989) (classifying washcloths as other toilet linen).

As a result of the foregoing, the instant merchandise is classified under subheading
6302.60.0030, HTSUSA, textile category 369, as bed linen, table linen, toilet linen and kitchen linen, toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton, other. The applicable rate of duty is 10.3 percent ad valorem.

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.

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 importing the merchandise to determine the current applicability of any import restraints or requirements.

Pursuant to section 177.9, Customs Regulations (19 C.F.R. 177.9), the ruling letter of
December 9, 1988 is modified in conformity with the foregoing.


John Durant, Director
Commercial Rulings Division

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