HQ 087397

August 9, 1990

CLA-2 CO:R:C:G 087397 JS

CATEGORY: Classification

TARIFF NO.: 6302.60.0020

Mr. Ernest G. Criez

David K. Lindmuth Co., Inc.

240 Valley Drive

Brisbane, CA 94005

RE: Child\'s Hooded Towel and Wash Mitt

Dear Mr. Criez:

This is in reference to your letter of May 23, 1990, on

behalf of Hoopla, requesting classification of a child\'s hooded

terry towel and wash mitt under the Harmonized Tariff Schedule of

the United States Annotated (\"HTSUSA\").

FACTS:

The merchandise at issue is a 95 percent cotton/5 percent

polyester terry cloth towel measuring approximately 32 square

inches. The edges are finished with a wrap trim; one corner of

the towel has a lined piece of the same fabric attached to it,

so as to form a pocket. The face of the pocket is designed to

resemble a hippopotamus, and is presumably used as a hood to

cover the child\'s head after a bath. The two corners on either

side of this hood also have pockets, except that they are

constructed with plain triangular pieces of terry cloth. These

additional pockets may be intended for inserting a child\'s hands,

while the rest of the towel is used to dry off or cover the body.

The wash mitt is approximately 8 inches long and five inches

wide. It also has a hippopotamus face design on one side, and

the opening is wrap trimmed, with a fabric loop on one end.

ISSUE:

What is the proper classification of the child\'s hooded

towel and wash mitt under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in

accordance with the General Rules of Interpretation (GRI), taken

in order. The term \"sets\" is discussed in GRI 3(a). GRI 3(a)

provides that when two or more headings each refer to part only

of the items in a set put up for retail sale, those headings are

to be regarded as equally specific in relation to those goods.

In the instant case, we have a towel and washcloth packaged

together for retail sale that are classifiable in the same

heading, ie., heading 6302, which provides for bed linen, table

linen and kitchen linen.

GRI 6 provides that for legal purposes, the classification

of goods in the subheadings of a heading shall be determined

according to the terms of those subheadings and any related

subheading notes and, mutatis mutandis, to the above rules, on

the understanding that only subheadings at the same level are

comparable. GRI 6 thus incorporates GRI 1 through 5 in

classifying goods at the subheading level. Since GRI 6 uses the

phrase \"for legal purposes\", the preceding GRI do not have

application beyond the eight digit level, since the ninth and

tenth digit are used only for statistical purposes.

We note that it is Customs position that GRI 6 can apply at

the ten digit level only where there is an existing question as

to which statistical annotation applies and where no other rule

will resolve the matter. However, GRI 6 would not apply where,

as in the present case, there are annotations providing for the

reporting of the goods separately.

HOLDING:

In view of the foregoing, the HTSUSA provision applicable to

the hooded towel is subheading 6302.60.0020, which provides for

toilet linen and kitchen linen, of terry toweling or similar

terry fabrics, of cotton, towels: other, textile category 363,

dutiable at the rate of 10.3 percent ad valorem.

The HTSUSA provision applicable to the wash mitt is

subheading 6302.60.0030, which provides for toilet linen and

kitchen linen, of terry toweling or similar terry fabrics, of

cotton, other, textile category 369, dutiable at the rate of 10.3

percent ad valorem.

The designated textile and apparel category may be

subdivided into parts. If so, the 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 you check, close to the time of shipment, the Status

Report on Current Import Quotas (Restraint Levels), an issuance

of the U.S. Customs Service which is updated weekly and 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.

Sincerely,

John Durant, Director

Commercial Operations Division