Classification of cleaning cloths; Heading 6307; Heading6302

HQ 954949 December 2, 1993 CLA-2 CO:R:C:T 954949 CAB CATEGORY: Classification TARIFF NO.: 6307.10.2030 Pascal DiNoia House of Di Noia, Ltd. 80 Varick Street, Suite 10C New York, NY 10013 RE: Classification of cleaning cloths; Heading 6307; Heading 6302 Dear Mr. DiNoia: This is in response to your inquiry requesting a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), concerning cloths. Two samples were submitted for examination. The merchandise will be imported from Madras, India. FACTS: The subject cloths are constructed from 100 percent woven cotton fabric manufactured in India. The cloths measure approximately 16 x 21 inches, have rounded corners and are hemmed on all four sides. One cloth is a plain woven, while the other cloth has the words "Sanitary Linen" written across a jacquard stripe. The importer maintains that the cloths are principally rented through industrial laundries to companies in the hospitality industry for use in kitchen or bar areas, and they are not marketed to individuals or at the retail level. ISSUE: Whether the instant cloths are classifiable under Heading 6302, HTSUSA, as kitchen linen, or under Heading 6307, HTSUSA, as other made up articles? LAW AND ANALYSIS: 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 cloths are 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 cloths are constructed of an extremely thick material not commonly used for kitchen use and are similar to the coarse material described in the EN. In light of the EN, it is apparent that the instant items are 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 cloths have been hemmed on all four sides; therefore, for tariff classification purposes, it is "made up". The articles are also not otherwise specifically provided for elsewhere in the tariff, thus classification under Heading 6307, HTSUSA, is required. Because the instant cloths are 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 cloths. The subject cloths fall within the bar mop size range and are used for wiping in the hospitality industry, however, it is not classifiable under the subheading for bar mops since there is a requirement the bar mops therein be made of terry fabric. Since the instant cloths do not fit squarely within any of the provided subheadings, it is classifiable under the subheading for "other" cleaning cloths. This classification is in accordance with Headquarters Ruling Letter (HRL) 954001, dated September 29, 1993, where Customs determined that a cloth identical to the cloths at issue and used for bar wiping, general cleaning, and mopping purposes, was classifiable under subheading 6307.10.2030, HTSUSA, as other cleaning cloths. HOLDING: 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. Sincerely, John Durant, Director Commercial Rulings Division