CLA-2-63:S:N:N6:349 891951
Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038
RE: The tariff classification of kitchen towels, potholders, and an oven
mitt from China.
Dear Ms. Shoule:
In your letter dated October 29, 1993, on behalf of F.W. Woolworth
Co., you requested a tariff classification ruling.
You submitted a kitchen gift set, item no. 00495C, which consist of two
kitchen towels, two potholders, and an oven mitt. The kitchen towels are
made of 100 percent cotton woven material and they both measure 15 inches by
25 inches. All four edges are hemmed. One side of the towel is velour and
is printed with a floral design. The other side of the towel is white and
has terry loops.
The potholder's top surface is made of 100 percent cotton woven fabric
and the bottom is made of 52 percent cotton and 48 percent polyester. The
potholders have the same printed design as the towels and contain a cotton
filler. They measure 6-3/4 inches square. The edges are finished with a
thin strip of capping. There is a loop on the center of one edge used to
hang the potholder.
The oven mitt is made of 52 percent cotton and 48 percent polyester
woven fabric filled with a cotton filler. It measures 7 inches by 10-1/2
inches. The palm and thumb are of quilted construction and contain a floral
design. In addition, the opening is finished with a thin strip of capping,
and a small loop used to hang the mitt on a hook. As requested the samples
are being returned.
In your letter, you refer to these items as a two piece set. The
Explanatory Notes, which constitute the official interpretation of the
Harmonized Tariff Schedule of the United States at the international level,
state in Note (X) to Rule 3 (b) that the term "goods put up in sets for
retail sale" means goods which:
(a) consist of at least two different articles which are
prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet a
particular need or carry out a specific activity;
(c) are put up in a manner suitable for sale directly to users
without repacking.
In this instance the first criteria and second criteria are not met.
The first criteria is not met since the potholder and oven mitt are
classifiable in the same subheading, 6304.92.0000, HTSUSA. The second
criteria is not meet since the towels, potholders and oven mitt in this
combination package are designed to carry out a different activity and meet
a divergent need. The kitchen towels are used for drying dishes, and the
potholders and oven mitt are used for handling hot pots and other cookware.
Therefore, the combination package is not classifiable as a set and each
item is classified individually.
The applicable subheading for the kitchen towels will be 6302.91.0005,
Harmonized Tariff Schedule of the United States (HTS), which provides for
bed linen, table linen, toilet linen and kitchen linen: other: of cotton...
of pile or tufted construction towels: dish.
The applicable subheading for the potholders and oven mitt will be
6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for other furnishing articles, excluding those of heading 9404:
other: not knitted or crocheted, of cotton. The rate of duty will be 7.2
percent ad valorem.
The kitchen towels, potholders, and oven mitt fall within textile
category designation 369. Based upon international trade agreements,
products of China are subject to quota and visa requirements.
The designated textile and apparel categories may be subdivided into
parts. If so, 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 that you check, close to the time of shipment, the
Status Report On Current Import Quotas (Restraint Levels),an internal
issuance of the U.S. Customs Service, which is available for inspection at
your local Customs office.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport