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HQ 954001

September 29, 1993

CLA-2 CO:R:C:T 954001 CAB


TARIFF NO.: 6307.10.2030

Mr. Robert M. Paisley
Baltic Linen Company, Inc.
P.O. Box 9017
Valley Stream, NY 11582-9017

RE: Classification of a cleaning cloth; Heading 6307

Dear Mr. Paisley:

This letter is in response to your inquiry of April 26, 1993, requesting a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), concerning a cloth. A sample was submitted for examination. The merchandise will be imported from France and entered through the port of Charleston, South Carolina.


The subject cloth is constructed from 100 percent woven cotton jacquard fabric manufactured in India. The cloth measures approximately 16 x 21 inches, has rounded corners and is hemmed on all four sides. A jacquard stripe, approximately 1.25 inches in width, runs down the center of the cloth and features the words "National Linen". The importer maintains that the cloths will be sold to National Linen. National Linen will then rent the cloths to various food and beverage companies where they will be used for bar wiping, general cleaning, and mopping purposes.


Whether the instant cloth is classifiable under Heading 6302, HTSUSA, as kitchen linen, or under Heading 6307, HTSUSA, as an other made up article?


Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's, taken in order.

The cloth in question is potentially classifiable under Heading 6307, HTSUSA, or Heading 6302, HTSUSA. Heading 6302, HTSUSA, is the provision for bed linen, table linen, toilet linen and kitchen linen. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the nomenclature at the international level. The EN to Heading 6302, HTSUSA, state, in pertinent part:

These articles are usually made of cotton or flax, but sometimes also of hemp, ramie or man-made fibres, etc; they are normally of a kind suitable for laundering. They include:

(4) Kitchen linen such as tea towels and glass cloths. Articles such as floor cloths, dish cloths, scouring cloths, dusters and similar cleaning cloths, generally made of coarse thick material, are not regarded as falling within the description "kitchen linen" and are excluded (heading 63.07).

The subject cloth is constructed of an extremely thick material not commonly used for kitchen use and is similar to the coarse material described in the EN. In light of the EN, it is apparent that the instant item is not classifiable as kitchen linen under Heading 6302, HTSUSA.

Heading 6307, HTSUSA, is a residual provision for made up textile articles not provided for elsewhere in the tariff. Note 7, Section XI, HTSUSA, states, in pertinent part:

For the purposes of this section, the expression "made up" means:

(c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means;

In accordance with Note 7(c), Section XI, HTSUSA, the instant cloth has been hemmed on all four sides; therefore, for tariff classification purposes, it is "made up". The article is also not otherwise specifically provided for elsewhere in the tariff, thus classification under Heading 6307, HTSUSA, is required.

Because the instant cloth is utilized for various cleaning purposes and Heading 6307, HTSUSA, contains separate subheadings for various types of cloths, a question still remains as to the appropriate subheading for the subject cloth. The subject cloth falls within the bar mop size range and is used for wiping in the food and beverage industry, however, it is not classifiable under the subheading for bar mops since there is a requirement that the bar mops therein be made of terry fabric. Since the instant cloth does not fit squarely within any of the provided subheadings, it is classifiable under the subheading for "other" cleaning cloths.


Based on the foregoing, the instant cloth is classifiable under subheading 6307.10.2030, HTSUSA, which provides for other cleaning cloths. The applicable rate of duty is 10.5 percent ad valorem and it is not subject to a textile restraint category.


John Durant, Director
Commercial Rulings Division

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