CLA-2-63:OT:RR:NC:N3:349
Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of a kitchen towel, oven mitt and pot holder from China
Dear Mr. Crago:
In your letter dated May 29, 2008 you requested a classification ruling.
The submitted samples are a kitchen towel (item number T400JA00161), oven mitt (item number T400JA00162) and potholder (item number T400JA00163).
The towel is made from 65 percent bamboo and 35 percent cotton terry fabric. The fabric features pile and non-pile sections forming a square pattern. All of the edges are hemmed. It measures approximately 16 x 26 inches. The face side of the oven mitt and potholder is made from the same fabric as the towel. The back side is made from a cotton woven fabric. The oven mitt and potholder contain a cotton fill and quilt stitching. The potholder measures 7 x 9 inches and the oven mitt measures 7.5 x 13 inches. For the purpose of this ruling it is assumed that the bamboo fiber is regenerated cellulosic fiber and it will be considered an artificial fiber.
In your letter you indicate that the items may be sold individually or as a “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 second criterion is not met since the pot holder and oven mitt are designed to carry out different activities from the kitchen towel. The kitchen towel is used for drying dishes and the oven mitt and potholder are used for handling hot pots and other cookware. Therefore, the items would not qualify as a set.
The applicable subheading for the kitchen towel will be 6302.93.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: pile or tufted construction. The rate of duty will be 6.2 percent ad valorem.
The applicable subheading for oven mitt and potholder will be 6304.99.6020, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: other: other… of artificial fibers. The rate of duty will be 3.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The kitchen towel, oven mitt and potholder fall within textile category designation 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division