CLA-2-40:OT:RR:NC:N4:421
Ms. Suzanne Lagay Kay
Franco Manufacturing Co, Inc.
555 Prospect Street
Metuchen, NJ 08840-2293
RE: The tariff classification of oven mitts, pot holders and pot grabbers from China
Dear Ms. Kay:
In your letter dated July 14, 2011, you requested a tariff classification ruling.
Five samples were provided with your letter. The Neoprene/Cotton Oven Mitt is composed of neoprene rubber and cotton fabric. The oven mitt measures 6 inches by 13 inches. It has a 100 percent cotton shell and lining. The lower part of the glove is composed of cotton. The upper portion of the outer surface of the oven mitt is composed of cellular neoprene rubber that is backed with a thin layer of nonwoven textile fabric for mere reinforcement. The neoprene is the component that will come in direct contact with hot cooking utensils. The surface of the neoprene is textured to increase its gripping ability.
The Neoprene/Cotton Pot Holder is composed of neoprene rubber and cotton fabric. The pot holder measures 7 inches by 10 inches. The back of the pot holder is composed of 100 percent plain woven cotton fabric and the lining is composed of 100 percent cotton terry cloth. The face of the pot holder is composed of unbacked cellular neoprene rubber with a textured surface.
The Neoprene/Cotton Pot Grabber is composed of cellular neoprene rubber and cotton fabric. The pot grabber measures 6 inches by 10 inches. The back of the pot grabber is composed of 100 percent cotton, and the lining is composed of 100 percent cotton terry cloth. The face of the pot grabber is composed of unbacked cellular neoprene rubber with a textured surface.
The Neoprene Oven Mitt measures 7 inches by 13 inches and is composed of two different neoprene constructions. The portion that fits around the wrist of the wearer is composed of cellular neoprene rubber laminated on both sides with knit textile fabric. This type of construction is considered to be of textile for tariff purposes. The part of the mitt that covers both the front and back of the hand and forms the protective part of the mitt is composed of cellular neoprene rubber backed on the inside only with a plain knit textile fabric for mere reinforcement. This construction is considered to be of rubber for tariff purposes. The neoprene has a textured outer surface.
The essential character of the above 4 items is imparted by the neoprene rubber. In all of the above items the rubber comprises the portion of the mitt or holder that comes in direct contact with hot cooking utensils.
The sample provided for the fifth item, the Silicone Mitt, is incomplete. The sample consists of a 100 percent silicone glove. The actual product, for which a photograph was provided, will consist of a 100 percent silicone shell, a 100 percent cotton lining and a 100 percent cotton fill. The oven mitt measures 6 inches by 12 inches. The essential character is imparted by the silicone.
The applicable subheading for the Neoprene/Cotton Oven Mitt, Neoprene/Cotton Pot Holder, Neoprene/Cotton Pot Grabber and Neoprene Oven Mitt 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.
The applicable subheading for the Silicone Oven Mitt will be 3924.90.5650, HTSUS, which provides for other household articles…of plastics: other: other…other. The rate of duty will be 3.4 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/.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division