HQ 085084: Tariff classification of cotton placemats/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 085084

	August 22, 1989



 CLA2  CO:R:C:G  085084  KWM

 CATEGORY:  Classification

 TARIFF NO.:  6302.91.0045

 Mr. Nathan Heyada
 Heyada Brothers Inc.
 255 18 St.
 Brooklyn, N.Y.  11215

 RE: Tariff classification of cotton placemats/towels

 Dear Mr. Heyada,

 	Your letter of June 19, 1989, submitted to our New York  office, requesting a tariff classification ruling for the  articles referred to as placemats, has been forwarded to this
 office for a ruling.

 FACTS:

 	Five samples of the placemats/towels were submitted with  your request.  The items are made of 100% woven cotton, measure  approximately 16 inches by 26 inches and weigh approximately 25  ounces per item. They are hemmed on two sides and have fringe on
 the ends.  Four of the samples have a printed design on one side;  the fifth is unadorned.  The printed designs are symmetrical, one  end being the reverse of the other, so that a sample folded in  half is identical on either side, with a fringed edge at the  bottom.  The waffle weave construction of the items is of the  type normally used for dish towels.  A tag attached to one end
 of each sample indicates that the weave is designed "for maximum
 absorbency."

 ISSUE

 	How are the items classified under the Harmonized Tariff  Schedule of the United States Annotated?

 LAW AND ANALYSIS
 	Classification under the Harmonized Tariff Schedule of the United States Annotated (hereinafter "HTSUSA") is made in  accordance with the General Rules of Interpretation (hereinafter "GRI(s)") 1 through 5, and the United States Rules of  Interpretation.  GRI 1 provides that classification is determined  first according to the terms of the headings of the tariff
 schedule and any relative section or chapter notes, and then, if  the headings and notes do not require otherwise, in accordance with the remaining GRIs.

 	GRI 6 provides the mechanism for determining the  classification of goods under the subheadings of a heading.  GRI  6 states that such classification is determined by the terms of
 the subheadings, and any related subheading notes and, mutatis  mutandis, by GRI 1  5, on the condition that only subheadings at  the same level are comparable.  The footnote to GRI 6 in the
 explanatory notes states that GRI 6 applies only to the  Harmonized System; i.e., through the 6digit level.

 	In the instant case, the items clearly fall within HTSUSA  heading 6302  Bed linen, Table linen, Toilet linen and Kitchen  linen.  In the opinion of this office, these goods appear to be of the type commonly used as dish towels.  In such case, they  fall under HTSUSA subheading 6302.91.0045  Kitchen linen: Other:   Of cotton: Other: Towels: Other: Dish.  Several factors lead to  this conclusion.  First, we feel that the large size of the items
 lends itself to use as dish towels.  Second, the symmetrical  nature of the printing appears better suited to toweling which  will be hung on a towel rod or bar.  Third, the information
 regarding absorbency, found on the tag, is more pertinent to the  items' use as towels.  While none of these factors may be  determinative in and of itself, they combine to yield the
 conclusion that these goods are properly classified as dish  towels.

 In your letter, you refer to the goods as "placemats", which  would place them under HTSUSA subheading 6302.51.40  Kitchen  linen: Other table linen: Of cotton: Other.  The distinction  between this subheading and that under which this office has  classified these goods arises at the 6digit subheading level.   Since we are of the opinion that the principal use for these
 goods will be as dish towels rather than placemats, in applying  GRI 1, mutatis mutandis, to subheading 6302.51.40 HTSUSA, we have  determined that the terms of the subheading do not accurately  describe the goods.  This determination is based, to a great  extent, on the factors enumerated above.  Subheading 6302.51.40  HTSUSA is not, therefore, the correct classification in our  opinion.

 	Assuming, arguendo, that two principal uses, and two  competitive classifications, for the items were found under GRI  1, an analysis per GRI 3 would result in the same classification
 found above.  GRI 3 provides that its sections will apply when  goods are, prima facie, classifiable under two or more headings.   GRI 3(a) states that the subheading which is most specific in its  description shall be preferred, unless the goods contain a  mixture of materials or substances, are a composite good, or part  of an item put up in sets.  In our opinion, the terms of neither  subheading 6302.51.40 nor of subheading 6302.91.0045, HTSUSA, are
 more specific than the other through the 6digit level. The
 

explanatory notes to GRI 3 indicate that no hard and fast rule  exists for this comparison, but that name designations or clearly  identifying descriptions are preferred.  We believe that neither
 exists here.  The goods in question here are not composed of a  mixture, a composite good, or part of a set.   Therefore, GRI  3(b) is not applicable.  Under GRI 3(c), then, classification is
 made under the heading which last occurs in numerical order among  those which equally merit consideration.  In this case,  that  classification would be 6302.91.0045, HTSUSA.

 HOLDING

 	It is the opinion of this office that the items submitted  are classified under heading 6302.91.0045, HTSUSA, as kitchen  linen, cotton dish towels, quota category 369.

 	Because of the changeable nature of the statistical  annotation, i.e., the ninth and tenth digits of the tariff  number, and the textile restraint categories, you should contact  your local Customs office before importing this merchandise, to  determine the current status of any restraints or requirements.

Sincerely,


                          					John Durant, Director
                          					Commercial Rulings Division