United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E84251 - NY E84299 > NY E84299

Previous Ruling Next Ruling
NY E84299

July 30, 1999

CLA-2-63:RR:NC:TA:349 E84299


TARIFF NO.: 6302.91.0045; 6307.10.2005; 6307.10.2030

Mr. Peter A. Quinter
Becker & Poliakoff, P.A.
P.O. Box 9057
Ft. Lauderdale, Florida 33310-9057

RE: The tariff classification of various towels from Pakistan.

Dear Mr. Quinter:

In your letter dated July 1, 1999 you requested a classification ruling on behalf of Intex Supply Company.

You submitted samples of three towels. The first towel is a dishtowel made from cotton herringbone woven fabric. The towel is white with a green center stripe. All of the edges are hemmed and it measure approximately 15 x 24 inches. The second towel is a shop towel made from cotton woven fabric and measures approximately 17 inches square. All four edges have a rolled hem and are finished with an overlock stitch. This towel is of an osnanburg construction. The last towel that you refer to as a “white huck towel” is made from made from cotton huck weave material. It measures approximately 14 x 28 inches and all of the edges are hemmed. All three towels have a small 2-3 inch cut.

In your letter, you refer to all of the towels as “rags” and it is you opinion they should be classified under heading 6310. The Explanatory Note for Heading 6310 states, in part: “(1) Rags may consist of articles of furnishing or clothing or of other old textile articles so worn out, soiled or torn as to be beyond cleaning or repair, of small new cuttings (e.g., dressmakers’ or tailors’ snippings).” The subject merchandise is neither old nor soiled. The towels appear to be new, clean and have been deliberately cut. None of the items are missing material. They do not fall within the guidelines established by the Explanatory notes to qualify them as rags. Although featuring a small cut the dish and shop towels will be classified in their respective subheadings; the dish towel under subheading 6302.91 and the shop towel under subheading 6307.10, HTSUSA.

The “huck weave” towel would normally be classified as a “surgical towel”. However, a similar towel was the issue of Headquarter Ruling Letter (HRL) 958943 dated June 3, 1998. HRL 958943 noted “Although huck weave is associated with a surgical towel, the towels now in question are constructed with imperfections in the weave, skewed hems, and the words “wiping cloth” which would cause them to be rejected by most operating rooms It has now been determined that these towels are not “surgical towels” under 6307.90.8910, HTSUSA. Thus, they are not more specifically provided for in Section XI or elsewhere in the HTSUSA. The EN’s to 6307, specifically note that the heading includes “floor cloths” and similar cleaning cloths. Based on the lower quality of construction (imperfect weave, uneven hem) and the fact that the subject towels may be used in a wide array of cleaning operations, they are properly classifiable as other cleaning cloths under subheading 6307.10.2030, HTSUSA.” The instant huck towel does not contain printing and is a better quality than the towel in the cited ruling. However, we believe that even when this towel is repaired, it would also be rejected by most operating rooms. Following the reasoning in HRL 958943 and noting your remarks that all of the samples provided herein are used for general cleaning and maintenance, the “huck weave” towel will be classified under subheading 6307.10.2030, HTSUSA.

The applicable subheading for the dish towel will be 6302.91.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton other: other: dish. The duty rate will be 9.8 percent ad valorem.

The applicable subheading for the shop towel will be 6307.10.2005, HTS, which provides for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths: other shop towels dedicated for use in garages, filling stations and machine shops: of cotton. The duty rate will be 7.9 percent ad valorem.

The applicable subheading for the “huck weave” towel will be 6307.10.2030, HTS, which provides for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths: other other. The duty rate will be 7.9 percent ad valorem.

The dishtowel and shop towel fall within textile category designation 369. Based upon international textile trade agreements products of Pakistan are subject to quota and the requirement of a visa. Cotton shop towels from Pakistan are currently subject to Countervailing duties.

Presently, there is no category designation assigned to 6307.10.2030, HTS and merchandise classified therein is not subject to quota or the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-637-7078.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: