HQ 083003: Classification of towels

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 083003

                       September 15, 1989



CLA-2  CO:R:C:G   083003  CC

CATEGORY:  Classification

TARIFF NO.: 6307.10.2030

Mr. Rex Tsu
Rosatex, Inc.
385 Oyster Point Blvd., Suite 2
South San Francisco, CA  94080

RE:  Classification of towels

Dear Mr. Tsu:

     This letter is in response to your inquiry of April 21, 1988
in behalf of Rosatex, Inc., requesting tariff classification of
towels from Indonesia.  Samples were submitted for examination.

FACTS:

     The towels, which you describe as dish towels, are white
and made of coarse, 100 percent cotton fabric.  They measure
approximately 16 by 19 inches.  The towels have a satin-like
weave, with one set of yarns consisting of two parallel yarns
woven as one.

ISSUE:

     Whether the towels are classifiable as dish towels in
Heading 6302 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) or as other made up articles in Heading
6307, HTSUSA?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.

     Heading 6302, HTSUSA, provides for kitchen linen, among
other articles.  According to the Explanatory Notes, the
official interpretation of the HTSUSA at the international level,
articles in Heading 6302 are usually made of cotton or flax, and
kitchen linen includes articles such as tea towels and glass
cloths.  Also, 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 of kitchen linen and are excluded from
heading 6302; instead, such items are classifiable in Heading
6307, HTSUSA.  We find that the towels are similar to cleaning
cloths made of course material and are classifiable in Heading
6307 as other made up articles.

     Shop towels are made of plain woven fabric, according to the
Guidelines for the Reporting of Imported Products in Various
Textile and Apparel Categories, CIE 13/88, November 23, 1988, at
page 3.  Because the towels at issue have a satin-like weave, not
a plain weave, they are not classifiable as shop towels.
Instead, they are classified as other made up articles, other,
other.

HOLDING:

     The towels at issue are classified under subheading
6307.10.2030, HTSUSA, as other made up articles, other, other,
dutiable at the rate of 10.5 percent ad valorem.




                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division