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HQ 951902

August 28, 1992

CLA-2 CO:R:C:T 951902 CC


TARIFF NO.: 6302.91.0005

Ron Sias
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10036

RE: Classification of a kitchen towel and dishcloth; classifiable as a set

Dear Mr. Sias:

This letter is in response to your request of April 29, 1992, on behalf of F.W. Woolworth Co., requesting the tariff classification of a kitchen towel and dishcloth. Samples were submitted for examination.


The merchandise at issue, connected by a plastic tag and sold together, is designated by the importer as item number T 912. Both the kitchen towel and the dishcloth are made of 100 percent cotton fabric. The submitted dish towel, made of woven, velour fabric, measures approximately 41 centimeters by 62.5 centimeters. It is hemmed at the sides and is printed with a Christmas tree design. The submitted dishcloth, made of woven, terry fabric, measures approximately 30 centimeters by 31 centimeters. It is printed with a Christmas tree design, and the edges of the cloth are finished with an overlock stitch.


Whether the merchandise at issue is classified separately or as a set under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?


Classification of merchandise under the HTSUSA 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 6302, HTSUSA, provides for kitchen linen, among other articles. According to the Explanatory Notes to the Harmonized Commodity Description and Coding System, the official interpretation of the HTSUSA at the international level, articles in Heading 6302 are usually made of cotton or flax, and include kitchen linen such as tea towels and glass cloths. The kitchen towel would be considered an article of kitchen linen and is classifiable as such.

Heading 6307, HTSUSA, provides for other made up articles. We have ruled that dishcloths are classifiable in Heading 6307. (See, for example, Headquarters Ruling Letter (HRL) 081834 of September 22, 1989.) Consequently the dishcloth at issue is classifiable in Heading 6307.

GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. According to the Explanatory Notes, "goods put up in sets for retail sale" refers to goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking.

The dish towel and dishcloth are, prima facie, classifiable in different headings. They are put up together to meet the need of washing and drying dishes. Finally, these articles are joined together by a plastic tag, making them suitable for sale to users without repacking. Consequently, all three requirements for classification as a set have been met by the submitted merchandise.

We believe that the dish towel is the article that gives this merchandise its essential character. By quantity and cost, the dish towel makes up the greater portion of this merchandise. Therefore this merchandise is classifiable in Heading 6302.


The submitted merchandise is classified as a set under subheading 6302.91.0005, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen, toilet linen and kitchen linen, other, of cotton, of pile or tufted construction, towels, dish. The rate of duty is 10.5 percent ad valorem.

Although classified together as a set, these goods are subject to textile category numbers as if separately classified. Therefore the dish towel, which would be classifiable under subheading 6302.91.0005, HTSUSA, if separately classified, would be subject to textile category 369. The dishcloth would also be subject to textile category 369, since if separately classified the appropriate subheading would be 6307.10.2027, HTSUSA.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) 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.

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.


John Durant, Director

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