CLA-2-40:OT:RR:NC:N1:119
Ms. Barbara Kelly
Morgan Home Fashions
75 Lower Main Street
Aberdeen, NJ 07747
RE: The tariff classification of a neoprene backed cotton potholder from China
Dear Ms. Kelly:
In your letter dated October 09, 2018, you requested a tariff classification ruling.
You describe the instant product as a cotton and neoprene potholder. You indicate that it has a cotton content of 55 %. It measures 8 inches by 8 inches. The potholder contains a neoprene backing which provides protection against heat, slippage, and moisture. The back piece of neoprene is sewn in. The front side is cotton with a second piece of cotton sewn forming a pocket for grabbing pots. The front cotton side is wrapped around all the edges creating a half inch sewn hem on the back. The cotton hem also continues past the edge to make a self loop for hanging.
The GRI’s provide guidance when determining the essential character of a composite good, in that:
GRI 3(b) directs that:
Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a) [which requires that goods be classified, if possible, under the more specific of the competing provisions], shall be classified as if they consisted of the material or component which gives then their essential character, insofar as this criterion is applicable.
The Explanatory Notes to GRI 3(b) provides guidance in helping to determine the essential character of an item. Explanatory VIII to GRI 3(b) states that:
(VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
You suggest classification of the potholder under subheading 6304.92., Harmonized Tariff Schedule of the United States (HTSUS), as other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. We disagree. As the neoprene is the component that will be exposed to the hot surfaces, protect against heat, and provide a secure gripping surface the potholder is not considered to be a textile furnishing of heading 6304, HTSUS.
The applicable subheading for the neoprene backed cotton potholder will be 4016.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: of cellular rubber. The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 4016.10.0000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03 in addition to subheading 4016.10.0000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division