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 potholder, oven mitt, tablecloth, hand towel and fingertip towel 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. On January 28, 2022, you withdrew your request with respect to two of the items, Item #9555 and Item #9556. Therefore, the ruling will not include these two items. Samples were provided with your request and will be returned to you.
Item #452 is described as a 2-piece kitchen set consisting of a potholder and an oven mitt. Both the potholder and oven mitt are made of a combination neoprene rubber and 65 percent polyester, 35 percent cotton woven fabric. The potholder measures 8 x 9 inches. One side of the potholder consists of woven fabric and features a pocket so the user may place a hand inside the potholder to grasp hot items. The other side of the potholder is made of cellular neoprene rubber.
The oven mitt measures approximately 13 inches. The lower portion of the mitt extending over the wrist area is made of woven fabric. The upper portion of the mitt covering the upper palm, thumb and four fingers on both the front and back is made of cellular neoprene rubber.
The neoprene is the component that is exposed directly to hot surfaces and that protects against the heat. The textured neoprene face provides a secure gripping surface. The essential character of these composite articles is imparted by the neoprene rubber.
Item #7825 is a tablecloth constructed from 100 percent polyester woven fabric. The tablecloth is printed with depictions of multicolor Christmas trees and gifts. The edges are hemmed. The oblong tablecloth measures 60 x 84 inches but is also available in the following sizes: 54 x 54 inches , 54 x 72 inches , 60 x 104 inches , 60 x 120 inches and 70 inches round.
Item #8515 is described as 2-piece bath towel set consisting of a hand towel and fingertip towel. Both towels are made from 100 percent cotton woven terry fabric. The face sides are sheared, and the reverse sides have uncut loops. The items are embroidered with an angel and stars in gold thread. The hand towel measures 15 x 25 inches, and the fingertip towel measures 12 x 18 inches. The edges of each towel are hemmed.
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.
The applicable subheading for Item #452, potholder and oven mitt set, will be 4016.10.0000, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: of cellular rubber. The general rate of duty will be free.
The applicable subheading for Item #7825, tablecloth, will be 6302.53.0020, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other table linen: Of man-made fibers: Tablecloths and napkins: Other.” The rate of duty will be 11.3 percent ad valorem.
The applicable subheading for Item #8515, hand towel and fingertip towel, will be 6302.60.0020, 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: Other.” 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 subheading 4016.10.0000, HTSUS, unless specifically excluded, are subject to an additional 25 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6302.53.0020 and 6302.60.0020, 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 6302.53.0020 and 6302.60.0020, HTSUS, listed above.
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