Request for Internal Advice 24/97 on the tariff classification of cotton towels

HQ 960956 September 9, 1998 CLA-2 RR:TC:TE 960956 ASM CATEGORY: Classification Tariff No.: 6307.10.2030; 6302.91.00; 6302.91.0045; 6302.91.0035 Area Director, New York/Newark U.S. Customs Service 6 World Trade Center New York, NY 10048 RE: Request for Internal Advice 24/97 on the tariff classification of cotton towels Dear Sir: This letter is in response to Internal Advice Request 24/97, initiated by the House of Di Noia, concerning the tariff classification of cotton towels under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The subject merchandise involves two types of 100 percent cotton nonpile towels which measure from approximately 14 to 18 inches in width and from 22 to 30 inches in length. The towels of group one are comprised of a plain woven, nonpile fabric with a yarn-dyed center jacquard weave stripe with the words "Sanitary Linen". The towels are constructed of a thick loosely twisted filling yarn. They have rounded corners and the edges are finished with an overlock stitch. The towels of group two are of 100 percent cotton nonpile towels which are woven in a combination of weaves but are mostly a honeycomb weave. Some have yarn dyed stripes while others have what appears to be a jacquard stripe with the words "Supreme Linen" or "Sanitary Linen." The cloths measure approximately 16 x 21 inches. The weft yarns are soft, heavy and lightly twisted. They are much thicker than any of the yarns in the other samples. The importer claims that both goups of towels are being imported for sale to rental companies for use in the hospitality industry for bar wiping, general cleaning and mopping purposes. The importer further asserts that there has been an established and uniform practice because these cloths have been classified at liquidation under subheading 6307.10.2030, HTSUSA. ISSUE: What is the proper tariff classification of the subject towels under the HTSUSA? 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. We note Headquarters Ruling (HQ) 954949, dated December 2, 1993, in which 100 percent woven cotton towels measuring approximately 16 x 21 inches, were classified as other cleaning cloths under subheading 6307.10.2030, HTSUSA. These are the same towels which are now the subject of this ruling and have been identified as the towels in group one. HQ 954949 involved the same importer, House of Di Noia Ltd. As such, we have determined that the towels described in group one are identical to those classified in HQ 954949, and, therefore, are properly classifiable as other cleaning cloths of heading 6307, HTSUSA. We also note that these cleaning towels are constructed of a thicker material and weave than the towels in group two and are well-suited for general cleaning purposes. Construction, yarn size, and dimensions are among the factors to be considered when classifying towels. The towels of group two are of the construction, size, and appearance normally associated with dish towels. They are constructed of materials that are typical of dish towels, and are not readily distinguishable from dish towels nor are they significantly coarser. These towels are nonlinting and the waffle and other textured weaves make them absorbent and particularly suitable for kitchen and specifically, dish use. Also, kitchen/dish towels are used in the kitchen for purposes in addition to dish drying (e.g., spills, counter and table wiping, etc ...). The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories (53 F.R. 52563, at 52564 (1988), CIE 13/88 of November 23, 1988) note that the size range for dish towels is 15 to 18 inches x 24 to 32 inches long. Although the towels in group two only approximate the size range specified in the Textile Category Guidelines, it is important to note that this size range is merely a "guideline" (see HQ 953938, May 27, 1993). Thus, we would not be precluded from classifying these towels as kitchen linen merely because they fail to exactly conform to the dimensions for dish towels found in the Textile Category Guidelines. We have not found sufficient evidence of the existence of an established and uniform practice concerning the classification of the towels which are now the subject of this ruling. According to your submission, the importer made 22 entries at the New York port from 1994-96. It has also been asserted that the merchandise was examined by Customs on two occasions, 1994 and 1996. In Seimens America, Inc. V. United States, 692 F.2d 1382 (1982), it was held that the classification and liquidation of one hundred entries at one port over two years was insufficient to prove the existence of an established and uniform practice by Customs. HOLDING: The towels of group one are classifiable under the provision for "Other made up articles, including dress patterns: Floorcloths, dishcloths, dusters and similar cleaning cloths: Other; Other" under subheading 6307.10.2030, HTSUSA, and are dutiable under the general column one rate at 8.4 percent ad valorem. The towels of group two are classifiable under the provision for "Bed linen, table linen, toilet linen and kitchen linen: Other: Of cotton" under subheading 6302.91.00, HTSUSA, and are dutiable under the general column one rate at 10 percent ad valorem. The towels in this group that do not contain woven words (not jacquard figured) are classified as "Bed linen, table linen, toilet linen and kitchen linen: Other: Of cotton; Other: Other: Dish" under subheading 6302.91.0045, HTSUSA, dutiable under the general column one rate at 10 percent ad valorem. The textile restraint category is 369. If jacquard figured, the towels are classifiable as "Bed linen, table linen, toilet linen and kitchen linen: Other: Of cotton; Other: Towels: Jacquard figured" under subheading 6302.91.0035, HTSUSA, dutiable under the general column one rate at 10 percent ad valorem. The textile restraint category is 363. This decision should be mailed by your office to the internal advice requester no later than 60 days from the date of this letter. On that date the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, LEXIS, Freedom of Information Act and other public access channels. Sincerely, John Durant, Director Commercial Rulings Division