CLA-2-63:OT:RR:NC:N3:349
Mr. Ralph Natale
American Shipping Co. Inc.
250 Moonachie Road
Moonachie, NJ 07074
RE: The tariff classification of a placemat, towels, potholders and oven mitts from China
Dear Mr. Natale:
In your letter dated January 10, 2022, you requested a tariff classification ruling on behalf of your client, Better Home Plastics Corp. Samples were provided with your request and will be returned to you.
Item #895 is a placemat comprised of two layers of 100 percent polyester woven fabric that are sewn together around the edges. The face of each layer of fabric is facing out so the image is identical on both sides of the placemat. The fabric is printed with snowmen and snowflakes. It is rectangular with diagonal corners and measures approximately 12 x 18 inches.
Item #4541 is a 4-pack of microfiber towels comprised of 100 percent polyester knit pile fabric. Two of the towels are printed with a repetitive Santa Claus and gift design. Two the of the towels are solid red with a checkerboard design formed from changing between a flat and pile knit. The edges of the rectangular towels, measuring 16 x 19 inches, are finished with a overlock stitch. Though the cardboard sleeve indicates the towels are “all-purpose,” the designs suggest the towels are intended for use in the kitchen and will be classified as such.
Item #301 is an oven mitt. The oven mitt is made of 100 percent cotton woven fabric on the front and 100 percent polyester quilted fabric on the back (palm side). The front fabric is printed with a whimsical pattern of Santa hanging upside down by a string of lights wrapped around his leg and the words, “Holly Jolly.” It measures 13 inches long. The opening is finished with a thin strip of capping, and a small loop to hang the mitt on a hook.
Item #302 is a 2-pack of potholders. The potholder’s top surface is made of 100 percent cotton, printed, woven fabric and the bottom is made from 100 percent polyester quilted fabric. The potholder has the same design as the oven mitt, Item #301. The potholder measures 6 ¾ x 8 inches, has polyester capping along the edges and a loop at the center of one edge used to hang the potholder.
Item #313 is a 3-piece kitchen set consisting of an oven mitt, potholder and kitchen towel. All three items have the same whimsical printed pattern as depicted on Items #301 and #302. The kitchen towel is made from 100 percent cotton woven terry fabric. The towel measures approximately 16 x 24 inches and has hemmed edges. Each end of the printed side of the towel has the same pattern but the reverse of the other end so that when folded end-to-end and hanging each end is right side up. The oven mitt is identical to Item #301 and the potholder is identical to Item #302.
In your ruling request, you suggest all of the above items are classified under subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Chapter 95, Chapter Note 1(x) excludes from Chapter 95, “Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).” All of the above items are, therefore, excluded from Chapter 95.
Item #313 consists of several items packaged and sold together. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the HTSUS, Customs will look to the Explanatory Notes for guidance. In determining whether two or more articles imported together constitute a "set put up for retail sale" and are, therefore, classifiable under a single tariff provision, the Explanatory Notes for GRI 3(b), provide, in part:
(X) For the purposes of this Rule, the term "goods put up in sets
for retail sale shall be taken to mean 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; and
(c) are put up in a manner suitable for sale directly to users
without repacking.
Pursuant to GRI 3(b) and the Explanatory Notes, articles put up together that are dedicated to more than one purpose (that is, more than one particular need or specific activity) cannot be considered a set for tariff classification purposes.
In this case, the subject articles meet criteria (a) and (c) since they are put up together for retail sale directly to users without repacking and are classifiable under more than one heading. However, in this instance the items in this set are designed to carry out different activities. Therefore, each item will be classified separately.
The applicable subheading for the placemat, Item #895, will be 6302.53.0030, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other table linen: Of man-made fibers: Other.” The rate of duty will be 11.3 percent ad valorem.
The applicable subheading for microfiber towels, Item #4541, will be 6302.93.1000, 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 the potholders and oven mitts, Items #301, #302 and #313, will be 6304.93.0000, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” The rate of duty will be 9.3 percent ad valorem.
The applicable subheading for the towel, Item #313, will be 6302.60.0010, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton: Towels: Dish.” The rate of duty will be 9.1 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6302.53.0030 and 6302.60.0010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6302.53.0030 and 6302.60.0010, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6302.93.1000 and 6304.93.0000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended, effective December 15, 2019, and is not currently applicable. See 84 Fed. Reg. 243 (December 18, 2019).
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division