CLA-2-63:OT:RR:NC:N3:349
Mr. Reinaldo Rodriguez
Customs & Trade Services, Inc.
P.O. Box 52-7328
Miami, Florida 33152-7328
RE: The tariff classification of oven mitt and duster mitt from China
Dear Mr. Rodriguez:
In your letter dated May 26, 2016, you requested a tariff classification ruling on behalf of your client, UniFirst Corporation. The letter was accompanied by samples. The submitted samples are being returned to you, as requested.
Style # 9900 is a quilted oven mitt. The outer shell of the mitt is made from 100 percent cotton terry knit fabric. The inside surface is made from silicone coated 100 percent cotton woven fabric. A layer of 100 percent polyester non-woven fabric is placed between the outer shell and the inside surface fabric; the three layers are quilted together. The mitt has two separate compartments, one for the thumb and the other for four fingers. The bottom portion of the mitt contains an opening used for the insertion of the hand. It features contrasting color capping around the opening and a small loop to hang. The oven mitt measures approximately 6 x 16 inches.
Style # 9999 is a duster mitt. The mitt is made from 80 percent polyester and 20 percent polyamide terry knit fabric. The fabric has been sewn along the top and sides. The bottom is open to allow the user to insert a hand. An approximately 1½ inch tubular rib knit elasticized cuff has been sewn to the open end. The blue colored mitt is oval in shape and measures approximately 6 x 10 inches.
The applicable subheading for the oven mitt style # 9900 will be 6304.91.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted…Of cotton.” The duty rate will be 5.8 percent ad valorem.
The applicable subheading for the duster mitt style # 9999 will be 6307.10.2030, HTSUS, which provides for “Other made up articles, including dress patterns: Floorcloths, dishcloths, dusters and similar cleaning cloths: Other....Other.” The rate of duty will be 5.3 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 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