CLA-2-40:RR:NC:SP:222 H84337
Ms. Susan D. Klingbeil
Ikea
496 W. Germantown Pike
Plymouth Meeting, PA 19462
RE: The tariff classification of a rubber potholder and rubber mitt from India.
Dear Ms. Klingbeil:
In your letter dated August 1, 2001, you requested a tariff classification ruling.
The submitted samples are identified as item number 20035485, Arnfrid potholder and item number 20035490, Arnfrid mitt. Both items are composed of two layers of synthetic rubber sewn together. They are filled with polyester wadding and have a ring made of stainless steel. These items will be used in the kitchen for protection of the hands while cooking.
The applicable subheading for the rubber mitt and the rubber potholder, will be 4016.99.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber: Other: household articles not elsewhere specified or included. The rate of duty will be 3.4 percent ad valorem.
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 Alice Masterson at 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division