HQ 955956

June 16, 1994

CLA-2 CO:R:C:T 955956 CC

CATEGORY: Classification

TARIFF NO.: 6302.91.0045

Mamie Pollock

District Director of Customs

200 East Bay Street

Charleston, SC 29401

RE: Decision on Application for Further Review of Protest No.

1601-94-100051; towels

Dear Ms. Pollock:

This is a decision on application for further review of a

protest timely filed by Anderson Shipping Company, Inc., on

behalf of Kismet Home Textiles, Ltd., against the classification

of certain towels from India.

FACTS:

The subject merchandise consists of plain woven towels that

measure 20 to 22 inches in width and 24 to 32 inches in length.

All of the towels are printed with various motifs, including

black and white stripes or designs representing various fruits.

The protest concerns the notice of redelivery against

entries of the subject towels. The towels were entered under

subheading 6302.91.0050 of the Harmonized Tariff Schedule of the

United States Annotated (HTSUSA), which provides for toilet linen

and kitchen linen, other, of cotton, other, towels, other, other

(textile category 369-O). The towels were reclassified under

subheading 6302.91.0045, which provides for dish towels (textile

category 369-D). The protestant claims that the subject towels

are too wide to be considered dish towels in accordance with the

Guidelines for the Reporting of Imported Products in Various

Textile and Apparel Categories, CIE 13/88, November 23, 1988.

ISSUE:

Whether the subject towels are classifiable as dish towels

under the HTSUSA?

LAW AND ANALYSIS:

The Textile Guidelines state the following at page 2:

Dish towels (category 369) and hand towels

(category 363) fall within the same size range, 15 to

18 inches wide and 24 to 32 inches long, and are

sometimes difficult to distinguish from each other.

With one exception, dish towels always have a design

printed on them or woven or knit into them. The design

may be in the form of pictures of fruit, kitchen

utensils, chickens, etc., or may be checks, stripes, or

similar patterns. The dish towels that usually do not

have a design are light weight, plain woven, nonpile

cotton towels that may be similar to, but readily

distinguishable from, shop towels which are made from a

much coarser fabric. These towels may be longer than

the other dish towels.

Despite the width being 20 to 22 inches wide, the subject

towels are classifiable as dish towels. The Textile Guidelines

are a guide, not the determining factor. In Headquarters Ruling

Letter (HRL) 088092, dated October 25, 1990, we stated the

following:

It should be borne in mind that the guidelines are

just that, guides to ascertaining the common or

commercial designation of a textile article. C.I.E.

13/88 is not an immutable document. It must be applied

in a reasonably prudent manner in order for the results

obtained from its application to be meaningful.

The subject towels are constructed of material typical of dish

towels. Also, they contain designs, such as those depicting

fruit and stripes, that readily identify this merchandise as dish

towels. To strictly apply the Textile Guidelines would result in

misclassification of the merchandise. In addition, Customs has

previously held that towels that have the characteristics and

construction of dish towels are classifiable as such despite

having dimensions larger than those contained in the Textile

Guidelines. (See e.g., HRL 087918 of December 10, 1990, and

HRL 087992 of December 28, 1990.) Consequently, the subject

merchandise is classifiable as dish towels.

HOLDING:

The subject merchandise is classified under subheading

6302.91.0045, HTSUSA, which provides for toilet linen and kitchen

linen, other, of cotton, other, towels, other, dish. The rate of

duty is 10.5 percent ad valorem, and the textile category is

369-D.

The protest should be denied in full.

In accordance with Section 3A(11)(b) of Customs Directive

099 3550-065, dated August 4, 1993, Subject: Revised Protest

Directive, this decision should be mailed by our office to the

protestant no later than 60 days from the date of this letter.

Any reliquidation of the entry in accordance with the decision

must be accomplished prior to mailing of the decision. Sixty

days from the date of the decision the Office of Regulations and

Rulings will take steps to make the decision available to customs

personnel via the Customs Rulings Module in ACS and the public

via the Diskette Subscription Service, Lexis, Freedom of

Information Act and other public access channels.

Sincerely,

John Durant, Director

Commercial Rulings Division