5802 - Terry toweling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703:

Heading 5802 encompasses woven terry fabrics, characterized by their distinct raised loops that absorb moisture, commonly referred to as "toweling." This classification also includes similar woven fabrics exhibiting a looped pile construction. In addition to terry fabrics, this heading covers tufted textile fabrics. Tufted fabrics are formed by inserting loops of yarn into a backing fabric, creating a pile effect. It is important to note that narrow fabrics of heading 5806 and tufted textile fabrics that are finished products of heading 5703 are specifically excluded from this category.

When classifying within Chapter 58, it is crucial to distinguish heading 5802 from other categories. For instance, while heading 5703 covers carpets and other textile floor coverings, including tufted types, heading 5802 specifically addresses tufted textile fabrics that are not designed or presented as floor coverings. Similarly, heading 5806 covers narrow fabrics, which by definition are less than 16 centimeters in width, whereas the terry and tufted fabrics in 5802 are generally of wider dimensions.

Within heading 5802, further distinctions are made based on material and construction. Subheadings 5802.10 and 5802.20 differentiate terry toweling and similar woven terry fabrics based on their fiber content, with 5802.10 specifically covering those made of cotton and 5802.20 for those made from other textile materials. Subheading 5802.30 then addresses the distinct category of tufted textile fabrics, distinguishing them from the woven terry constructions.