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HQ 085255

September 19, 1989

CLA-2 CO:R:C:G 085255 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000

Mr. James J. Hunter
Cecil Saydah Company
2935 East 12th Street
P. O. Box 23913
Los Angeles, CA 90023

RE: Modification of NYRL 837263, dated March 14, 1989

Dear Mr. Hunter:

On March 14, 1989, a classification ruling was issued (NYRL 837263) classifying a potholder in subheading 6302.91.0040, which provides for toilet linen and kitchen linen, other, of cotton, other. Upon further consideration, that classification is determined to be in error.

Pursuant to 19 CFR 177.9(d), NYRL 837263 is modified in the following respect. We conclude that heading 6304, HTSUSA, which provides for other furnishing articles, more specifically describes the potholders than heading 6302, HTSUSA. General Rule of Interpretation 3(a) states that, where an article is, prima facie, classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. We find that potholders are considered other furnishing articles. The appropriate subheadings for the subject potholders under heading 6304 is subheading 6304.92.0000, HTSUSA, textile category 369. The applicable rate of duty is 7.2 percent ad valorem.

NYRL 837263 is modified accordingly.

Sincerely,

John Durant, Director

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See also:

• Tariff No.: 6302.91.00 - Toilet and kitchen linen, other than terry toweling or similar terry fabrics of cotton
• Tariff No.: 6304.92.00 - Furnishing articles (excluding those of heading 9404 and other than bedspreads) not knitted or crocheted, of cotton