HQ 082191: Classification of a combination beach towel, pillow, and bag

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 082191

                        February 5, 1990




CLA-2  CO:R:C:G   082191  CC

CATEGORY:  Classification

TARIFF NO.:  6302.60.0020

Mr. Peter T. Middleton
Sullivan & Lynch, P.C.
156 State Street
Boston, MA  02109

RE:  Classification of a combination beach towel, pillow, and bag

Dear Mr. Middleton:

     This letter is in response to your inquiry of February 3,
1988, on behalf of Gem Giftwares, Inc., requesting tariff
classification of a combination beach towel, pillow, and bag.
A sample was submitted for examination.

FACTS:

     The sample at issue, designated as a "sandbag," consists of
a cotton terry cloth beach towel, measuring approximately 52 by
45 inches, and two nylon pouches.  One pouch, which measures
approximately 17 inches by 15 inches and is permanently sewn at
one end of the towel, contains the folded towel and can also be
used to carry small articles such as sunglasses, lotion, and a
paperback book.  The towel is carried by double textile webbing
adjustable straps sewn to this pouch and secured by a textile
braided drawstring closure.  The other pouch, which measures
approximately 9 inches by 15 inches and is sewn at the other end
of the towel, contains a plastic inflatable pillow and is secured
by velcro fasteners.

ISSUE:

     What is the proper tariff classification of the merchandise
at issue?



LAW AND ANALYSIS:

     Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (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.

     According to the Explanatory Notes, the official
interpretation of the HTSUSA at the international level, toilet
linen of Heading 6302, HTSUSA, includes beach towels.  Thus, the
beach towel is classifiable in this heading.  The pouches are
classifiable in Heading 6307, HTSUSA, which provides for other
made up articles.  Therefore, there are competing headings for
the submitted sample.

     GRI 3 provides for classification of goods that are, prima
facie, classifiable under two or more headings.  According to GRI
3(b), composite goods made up of different components shall be
classified as if they consisted of the material or component
which gives them their essential character.  The pouches and the
towel would be considered composite goods made up of different
components.

     The Explanatory Notes to GRI 3(b) state that the factor
which determines essential character will vary as between
different kinds of goods.  It may, for example, be determined by
the nature of the material or component, its bulk, quantity,
weight or value, or by the role of a constituent material in
relation to the use of the goods.

     Although the merchandise at issue can be used as a small
carrying bag or a pillow,  we believe that its primary use is as
a beach towel.  Also, the majority of its bulk, quantity, and
weight is supplied by the towel.  Therefore, its essential
character is supplied by the beach towel, and the merchandise at
issue is classifiable as such.

HOLDING:

     The sample at issue is classified under subheading
6302.60.0020, HTSUSA, which provides for toilet linen and
kitchen linen, of terry toweling or similar terry fabrics, of
cotton, towels, other, textile category 363, and dutiable at the
rate of 10.3 percent ad valorem.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.

     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.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division