HQ 958142: Revocation of NYRL 839372, dated April 20, 1989; classification of toilet linen; scrub cloth

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 958142

                        September 18, 1995

CLA-2 R:C:T 958142 CAB

CATEGORY: Classification

TARIFF NO.: 6302.93.2000

Mr. Ronald Jacobsen
Yusen Air & Sea Service (U.S.A.) Inc.
590 Supreme Drive
Bensenville, IL 60106

RE: Revocation of NYRL 839372, dated April 20, 1989; classification of toilet linen; scrub cloth

Dear Mr. Jacobsen:

     This is in reference to New York Ruling Letter (NYRL) 839372, dated April 20, 1989,
issued to you from New York Customs.  Customs has reexamined the decision and determined
that the decision was in error.  NYRL 839372 classified the merchandise in subheading
6307.90.9030 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).  
Customs believes it should be revoked to reflect the correct tariff classification in subheading
6302.93.2000, HTSUSA.  Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as
amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade
Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter
section 625), notice of the proposed revocation of NYRL 839372 was published August 9,1995,
in the Customs Bulletin, Volume 29, Number 32.

FACTS:

     The sample at issue is described as a "Saluk" cloth.  The cloth is constructed of 100
percent nylon loosely woven fabric and measures approximately 34 « inches long by 11 « inches
wide.  According to the illustration wrapper it will be used as a massager.

ISSUE:

     What is the proper tariff classification for the subject merchandise?



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.

     Heading 6302, HTSUSA, provides for, inter alia, toilet linen.  The Explanatory Notes to
the Harmonized Commodity Description and Coding System, although not legally binding, are the
official interpretation of the tariff at the international level.  The EN to Heading 6302, HTSUSA,
state that "this heading includes articles that 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, "toilet linen, e.g., hand or face towels (including roller towels), bath towels, beach
towels, face cloths and toilet gloves."  

     Heading 6307, HTSUSA, provides for other made up articles.  Heading 6307, HTSUSA,
is a residual provision for textile articles not otherwise more specifically provided for in the
nomenclature.  
     
     The subject cloth is similar to toilet linen, which the EN indicates can include items such as
hand and face cloths, and toilet gloves.  The advertising data for the subject cloth states that it is
"ideal for cleaning the entire body and the special texturizing stimulates skin and blood
circulation."      

     In Headquarters Ruling Letter (HRL) 950104, dated October 18, 1991, Customs classified
a cloth containing an open weave and rough texture under Heading 6302, HTSUSA.  Similarly, in
HRL 087148, dated July 2, 1990, Customs classified a cloth constructed of 100 percent polyester
abrasive material backed with a pocket of satin-like material and terry cloth as a facial mitt under
Heading 6302, HTSUSA.  The articles which were the subject of both of the aforementioned
rulings were intended to be used to exfoliate the skin in the bath and shower.  As the subject cloth
is also used in the bath or shower for exfoliating and is similar in appearance to the
aforementioned cloths, it is also classifiable under Heading 6302, HTSUSA, as toilet linen.  As the
subject cloth is more specifically provided for under Heading 6302, HTSUSA, a determination of
classification under Heading 6307, HTSUSA, is not necessary.

HOLDING:
 
     The subject cloth is properly classifiable in subheading 6302.93.2000, HTSUSA, which
provides for bed linen, table linen, toilet linen and kitchen linen; of man-made fibers; other.  The
applicable rate of duty is 11.2 percent ad valorem and the textile restraint category is 666.  

     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.  

     NYRL 839372 is hereby revoked.

     In accordance with section 625, this ruling will become effective 60 days from its
publication in the Customs Bulletin.  Publication of rulings or decisions pursuant to section 625
does not constitute a change of practice or position in accordance with section 177.10(c)(1),
Customs Regulations (19 CFR 177.10(c)(1)).

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division