Child's Hooded Towel and Wash Cloth

HQ 087287 August 9, 1990 CLA-2 CO:R:C:G 087287 JS CATEGORY: Classification TARIFF NO.: 6302.60.0020, 6302.60.0030 Ms. Doreen Wai Hong Kong Economic and Trade Office British Embassy 1233 20th Street, N.W. Suite 504 Washington, D.C. 20036 RE: Child's Hooded Towel and Wash Cloth Dear Ms. Wai: This is in reference to your letter of May 16, 1990, on behalf of Michael Friedman Corp., requesting classification of a child's hooded terry towel and wash cloth under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA"). FACTS: The merchandise at issue is a 100 percent cotton terry cloth towel measuring 80 cm X 85 cm square. The edges are finished with a wrap trim; one corner of the towel has a triangular piece of the same fabric attached to it, so as to form a pocket. This pocket is presumably used as a hood to cover the child's head after a bath, while the rest of the towel is used to dry off or cover the infant. The hood is decorated with applique embroidery, which is reproduced on the 12 inch square wash cloth that comes with the towel. The wash cloth is of the same terry construction and is also made of 100 percent cotton fabric. The sample submitted is packaged in a clear plastic envelope. The printing on this envelope consists of a company logo, and a statement that the contents are a "100% COTTON APPLIQUED HOODED TOWEL AND WASHCLOTH SET." The sample will be returned to you under separate cover as requested. ISSUE: What is the appropriate classification for a child's hooded towel and wash cloth under the HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. The term "sets" is discussed in GRI 3(a). GRI 3(a) provides that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods. In the instant case, we have a towel and wash cloth packaged together for retail sale that are classifiable in the same heading, ie., heading 6302, which provides for bed linen, table linen and kitchen linen. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. GRI 6 thus incorporates GRI 1 through 5 in classifying goods at the subheading level. Since GRI 6 uses the phrase "for legal purposes", the preceding GRI do not have application beyond the eight digit level, since the ninth and tenth digit are used only for statistical purposes. We note that it is Customs position that GRI 6 can apply at the ten digit level only where there is an existing question as to which statistical annotation applies and where no other rule will resolve the matter. However, GRI 6 would not apply where, as in the present case, there are annotations providing for the reporting of the goods separately. HOLDING: In view of the foregoing, the HTSUSA provision applicable to the hooded towel is subheading 6302.60.0020, which provides for toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton, towels: other, textile category 363, dutiable at the rate of 10.3 percent ad valorem. The HTSUSA provision applicable to the wash cloth is subheading 6302.60.0030, which provides for toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton, other, textile category 369, dutiable at the rate of 10.3 percent ad valorem. The designated textile and apparel category may be subdivided into parts. If so, the 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 informatin available, we suggest 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 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. Sincerely, John Durant, Director Commercial Rulings Division