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HQ 086000

January 9, 1990

CLA-2 CO:R:C:G 086000 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.93.0000

Mr. Jack Golla
Action Industries, Inc.
Allegheny Industrial Park
Cheswick, PA 15024

RE: Modification of NYRL 827973 issued March 7, 1988

Dear Mr. Golla:

Pursuant to your letter of October 2, 1989, we have reviewed NYRL 827973, issued on March 7, 1988, which ruling classified a potholder and mitt set in subheading 6302.93.2000, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen, of man-made fibers, other. Upon further consideration, that classification is determined to be in error.

Pursuant to 19 CFR 177.9(d), NYRL 827973 is modified in the following respect. We conclude that heading 6304, HTSUSA, which provides for other furnishing articles, more specifically describes the potholder and mitt set 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. The appropriate subheading for the subject set under heading 6304 is subheading 6304.93.0000, HTSUSA, textile category is 666. The applicable rate of duty is 10.6 percent ad valorem.

NYRL 827973 is modified accordingly.

Sincerely,

John Durant, Director
Commercial Rulings Division

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See also:

• Tariff No.: 6302.93.20 - Toilet and kitchen linen, of manmade fibers, nesoi
• Tariff No.: 6304.93.00 - Furnishing articles (excluding those of heading 9404 and other than bedspreads) not knitted or crocheted, of synthetic fibers