Tariff Classification for Cotton Towels

HQ 960001 March 13, 1998 CLA-2 RR:TC:TE 960001 ASM CATEGORY: Classification Tariff No.: 6307.10.1000 Tim Stuart, Esq. O’Donnell, Byrne & Williams 20 North Wacker Drive Suite 1416 Chicago, Illinois 60606 RE: Tariff Classification for Cotton Towels Dear Mr. Stuart: This letter concerns the request for a binding ruling made on behalf of your client, Cotton Connection Inc., for the tariff classification of cotton terry towels under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The submitted sample is a 100 percent cotton woven terry towel measuring approximately 15.75 x 18 inches (40 x 46 cm). The towels are to be sold in the United States as auto detailing towels in automotive departments. According to your correspondence dated March 2, 1998, the towels are to be used for "auto detailing, marine maintenance, for household purposes, and the like." The packaging features the towels being used for auto detailing activities. ISSUE: What is the proper tariff classification for the subject cotton terry towels under the HTSUSA? 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 Explanatory Notes to the Harmonized Commodity Description and Coding System (EN’s), which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI’s. Auto detail towels are used as cleaning towels for automobiles in the application and removal of wax, shampoo, cleaners, or other liquids. These towels are primarily used in "auto detail" shops which provide services for exterior and interior care of motor vehicles. They are also sold to consumers at car washes, auto supply stores, and department stores. In accordance with GRI 1, such towels are provided for under subheading 6307.10.1000, HTSUSA, as "Dustcloths, mop cloths and polishing cloths, of cotton... ." The EN’s to heading 6307, state that the heading includes, "Floor-cloths, dish-cloths, dusting cloths and similar cleaning cloths ... ." However, the EN’s additionally note that heading 6307 covers only those made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. In this case, the towels have approximately the same dimensions and features which would also render them subject to use as "bar mop" towels which are classifiable under 6307.10.2020, HTSUSA, as "Bar mops" of cotton terry fabric measuring 46 to 57 centimeters in length and 38 to 43 centimeters in width (approximately 18 to 22 inches in length and 15 to 17 inches in width). Inasmuch as the submitted towels (measuring approximately 15.75 x 18 inches) fall within the "bar mop" size range, we requested additional documentation to verify the intended use as "auto detail" towels. You have provided evidence of packaging which clearly demonstrates that the primary intended use is as an auto detail towel. In addition, we have received correspondence dated February 5, 1998, which indicates that the towels will be sold in the automotive department of Walmart. Based on the evidence provided, it is our determination that the subject towels are imported for use as "auto detail" towels and are properly classifiable under subheading 6307.10, HTSUSA, as "Floorcloths, dishcloths, dusters and similar cleaning cloths." HOLDING: The subject towels are classifiable under subheading 6307.10.1000, HTSUSA, which is the provision for "Other made up articles, including dress patterns: Floorcloths, dishcloths, dusters and similar cleaning cloths: Dustcloths, mop cloths and polishing cloths, of cotton." This provision is dutiable under the general column one rate at 4.5 percent ad valorem. The textile restraint category is 369. 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. 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