6302.99.15.10 - Towels (863)

This classification encompasses towels specifically manufactured from flax (linen) textile materials. These items are designed for personal hygiene and household use, including hand towels, bath towels, and face cloths, provided they are constructed primarily from linen fibers or yarn. The key determinant for classification under 6302.99.15.10 is the material composition, explicitly excluding towels made from cotton, man-made fibers, or other vegetable textile materials.

Distinguishing this category from its sibling, 6302.99.15.20 ("Other"), is crucial. While 6302.99.15.20 would cover towels made from other textile materials not specified elsewhere within the 6302.99.15 heading, this particular subheading is reserved exclusively for towels of flax. Therefore, any towel made predominantly of flax would fall here, whereas a towel of, for example, bamboo rayon, would be classified under the sibling category.

As this is a leaf node in the HTS structure, there are no further subcategories to introduce. Classification terminates at this level, focusing on the precise identification of towels made from flax. The classification decision hinges solely on confirming the material composition as flax and that the item meets the general definition of a towel for toilet, kitchen, or similar domestic purposes, as outlined in the broader Chapter 63 context.