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HQ 086414

April 6, 1990

CLA-2 CO:R:C:G 086414 HP


TARIFF NO.: 6302.91.0050

Mr. Robert A. DeCamp
Vice President
Regulatory Affairs
F.W. Myers & Co., Inc.
Myers Building
Rouses Point, NY 12979-1091

RE: NYRL 830696 modified. Cabinet towel is not continuous roller towel, but is made up and is similar to roller towel. Toilet linen; face cloth; narrow woven fabric

Dear Mr. DeCamp:

This is in reply to your letter of January 22, 1990, concerning the tariff classification of continuous roller towel, produced in either Brazil or Canada, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Please reference your client Scotwell (U.S.) Inc.


The merchandise at issue consists of continuous roller towel manufactured in either Brazil or Canada. You have requested only a classification ruling, and have no interest in a country of origin determination. We therefore are not addressing that issue.

Brazilian Manufacturing Processes

Greige (Woven in a loom but receiving neither dry- nor wet-finishing operations) huck (small-figured dobby weave normally used for towels, having a rough surface) fabric is woven to an unspecified size, and then shipped in rolls to Canada.

Canadian Manufacturing Processes

Fabric is bleached, shrunk, cut to 11-
" (29.21 cm) wide x 40 yards (36.4 meters) long, hemmed, and finally rolled into the finished product; you state this fin- ished product is a cabinet towel.


Whether the instant merchandise is considered toilet linen or narrow woven fabric under the HTSUSA?


Heading 5806, HTSUSA, provides for, inter alia, narrow woven fabrics. The General Rules of Interpretation (GRIs) to the HTSUSA govern the classification of goods in the tariff schedule.

GRI 1 states, in pertinent part:

... classification shall be determined according to the terms of the headings and any relative section or chapter notes ....

Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs, taken in order.

Note 5 to Chapter 58, HTSUSA, defines "narrow woven fabrics" as

(a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvages
(woven, gummed or otherwise made) on both edges....

The instant merchandise meets the above definition. Note 8 to Section XI, HTSUSA, states, in pertinent part, that chapters 56 to 60 "... do not apply to goods made up within the meaning of ..." Note 7 to Section XI. Note 7 provides:

For the purposes of this section, the expres- sion "made up" means:

(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets).... [Emphasis add- ed.]

As you stated in your letter, the instant merchandise is imported in a finished condition; no further processing will take place. It is our opinion, therefore, that the merchandise is considered "made up," and is classifiable in heading 6307, HTSUSA, as other made up articles, if not more specifically provided for in a previous heading.

Heading 6302, HTSUSA, provides for, inter alia, toilet linen. The Explanatory Notes (EN) to the HTSUSA constitute the official interpretation of the tariff at the international level.

The EN to this heading states:

These articles are usually made of cotton or flax ...; they are normally of a kind suit- able for laundering. They include:

(3) Toilet Linen, e.g., hand or face towels (including roller towels), bath towels, beach towels, face cloths and toilet gloves. [Emphasis added].

In Callaway's Textile Dictionary (1st ed. 1947), roller towel is defined as "an endless towel hung from a roller." See also Webster's Third New International Dictionary, Unabridged (defining roller towels similarly). Since the instant merchandise is not endless, i.e., not stitched in a loop, it cannot be considered a roller towel.

The sample, however, is comparable to a roller towel. It is placed in a cabinet in such a way as to allow each section of the towel to be used once and then taken up into the cabinet. Roller towels, on the other hand, may be used repeatedly.

It is our opinion that the cabinet towel at issue is a more modern, and indeed, more hygienic, version of the roller towel. Its construction is substantially the same, but for being stitched in a loop, and the cabinet towel serves the same purpose as roller towels - long term hand-drying without continuous replenishing of supplies. We feel, therefore, that the cabinet towel is the type of face towel provided for under the term "toilet linen," and is classifiable as such.


As a result of the foregoing, the instant merchandise is classified under subheading 6302.91.0050, HTSUSA, textile catego- ry 369, as bed linen, table linen, toilet linen and kitchen linen, other, of cotton, other, towels, other, other. Articles which meet the definition of "goods originating in the territory of Canada" (see General Note 3(c)(vii)(B), HTSUSA) are subject to
reduced rates of duty under the United States-Canada Free Trade Agreement Implementation Act of 1988. If the merchandise con- stitutes "goods originating in the territory of Canada," the applicable rate of duty is 8.4 percent ad valorem; otherwise, the general rate of duty is 10.5 percent ad valorem.

In NYRL 830696 of June 28, 1988, we classified substantially similar merchandise under subheading 5806.31.0000, HTSUSA, as narrow woven fabric. This was incorrect. Pursuant to section 177.9(d), Customs Regulations (19 C.F.R. 177.9(d)), therefore, NYRL 830696 of June 28, 1988, is modified in accordance with the analysis set forth above.

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 agree- ments which are subject to frequent negotiations 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 res- traint (quota/visa) categories, you should contact your local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.



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