Tariff Classification for Cotton Towels

HQ 960386 November 13, 1997 CLA-2 RR:TC:TE 960386 ASM CATEGORY: Classification Tariff No.: 6307.10.2020 Mr. Carsten Stage-Pedersen Assistant Vice President American Mills Company P.O. Box 4056 Atlanta, GA 30302 RE: Tariff Classification for Cotton Towels Dear Mr. Stage-Pedersen: This letter concerns the request for a binding ruling regarding the tariff classification of cotton terry towels under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: According to your submission, the subject article is a 100 percent cotton woven terry towel or blend (86 percent cotton/14 percent polyester), measuring approximately 16 x 19 inches. Upon examination of the samples submitted, we note that the towels measure 42-43 x 46 centimeters and 43 x 48.5 centimeters. According to your written submission, a linen rental business is interested in purchasing these towels from your company for rental and/or sale to auto detailing shops, car washes, garages, and cleaning services. 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 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...". However, you have not provided documentary evidence which would establish the intended use of these towels as "auto detail" towels. In this case, the towels have dimensions and features which cause them to be more specifically classified within the class or kind of goods commonly known as "bar mops" under 6307.10.2020, HTSUSA. This provision provides for "Bar mops (measuring 38 to 43 centimeters in width and 46 to 57 centimeters in length) of cotton terry fabric." The subject towels (measuring 42-43 x 46 centimeters and 43 x 48.5 centimeters) fall within the "bar mop" towel size specifications. In addition, you have indicated that the towels are intended for resale to a linen rental company. Inasmuch as you have been unable to specifically provide documentary evidence of the items’ use as an "auto detail" towel, they are more properly classified as "bar mops". HOLDING: The towels described above are classifiable under subheading 6307.10.2020, HTSUSA, which is the provision for "Other made up articles, including dress patterns: Floorcloths, dishcloths, dusters and similar cleaning cloths: Other: Bar mops (measuring 46 to 57 centimeters in length and 38 to 43 centimeters in width) of cotton terry fabric." This provision is dutiable under the general column one rate at 8.9 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