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HQ 089866

September 4, 1991

CLA-2 CO:R:C:T 089866 CRS


TARIFF NO.: 6302.60.0020

Mr. Michael J. DeFrancesco
Franco Manufacturing Co, Inc.
555 Prospect Street
Metuchen, NJ 08840-2293

RE: Decorative hanging towel is a class or kind of merchandise separate and distinct from furnishings of heading 6304. NYRL 857748 revoked. HRL 089148.

Dear Mr. DeFrancesco:

This office has had occasion to review New York Ruling Letter (NYRL) 857748 issued to you on November 21, 1990, on the classification of certain tie towels under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Our decision follows below.


At issue in NYRL 857748 were two "tie" towels, consisting of a top portion made from printed woven fabric, and a lower portion made from 100 percent cotton terry fabric. The top portions of the towels were decorated with Christmas motifs and had hook and loop or "Velcro" type fasteners. The towels were classified in subheading 6304.92.0000, HTSUSA.


Whether the article in question is classifiable as toilet linen and kitchen linen, or as a furnishing.


The two headings at issue for the purposes of this ruling are heading 6302, HTSUSA, which provides for, inter alia, toilet linen and kitchen linen; and heading 6304, HTSUSA, which provides for other furnishing articles.

The furnishing articles covered by heading 6304 include wall hangings. Harmonized Commodity Description and Coding System, Explanatory Notes, EN 63.04, 865. Although the article at issue is designed to be hung on a kitchen or bathroom wall, its primary function is nevertheless that of a towel. As such, it is a class of merchandise separate and distinct from the articles of heading 6304. It is therefore classifiable under the provision for toilet and kitchen linen of heading 6302. HRL 089148 dated July 30, 1991.


The towel in question is classifiable in subheading 6302.60.0020, HTSUSA, under the provision for toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton; towels; other. The towel is dutiable at the rate of 10.3 percent ad valorem and is subject to textile quota category 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 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 internal issuance of the U.S. 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.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are revoking NYRL 857748 to reflect the above classification effective with the date of this letter. However, if, after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter for our review. Any submission you wish to make should be received within thirty days of the date of this letter.

This notice to you should be considered a revocation of NYRL 857748 under 19 CFR 177.9(d)(1). It is not to be applied retroactively to NYRL 857748 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your client's merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, NYRL 857748 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, your client may, at its discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.


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