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HQ 086356

May 18, 1990

CLA-2 CO:R:C:G 086356 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.93.0000

Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10004

RE: Request for reconsideration of NYRL 848120; Textile Potholder

Dear Mr. Shoichet:

This is in response to your letter of January 15, 1990, in which you requested a reconsideration, on behalf of your client McCrory Stores, with respect to NYRL 848120 dated December 29, 1989. NYRL 848120 classified a potholder in subheading 6304.93. 0000, Harmonized Tariff Schedule of the United States Annotated ("HTSUSA"), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. Upon further review, that classification is determined to be correct.

FACTS:

The merchandise at issue is a 7"x 7" potholder, the shell of which is composed of a quilted woven fabric containing 65% polyester and 35% cotton. The filling of the potholder is 100% cotton batting, and a plastic ring is attached to one corner.

The sample will be returned to you under separate cover, as requested.

ISSUE:

Whether the outer shell fabric or the inner stuffing of a potholder provides its essential character for purposes of classification under the HTSUSA?

LAW AND ANALYSIS:

General Rule of Interpretation ("GRI") 3(b) states that:

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

Explanatory Note VIII to GRI 3(b) states that:

The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

In this case, the essential character of the potholder at issue is not readily apparent. Each component plays an important role in the purpose of protecting the hands of the user when picking up heated kitchen utensils. The outer shell serves to contain and shape what would otherwise be loose cotton that could not, of itself, be used to hold a pot. The cotton batting provides the insulating material which adds to protection from harmful heat. Therefore, the factors stated above do not prove determinative since neither the cotton batting nor the outer shell, if used alone, would function in essence as a potholder.

When, as in the instant case, the component which gives the goods at issue their essential character cannot be determined, classification is ascertained by utilizing GRI 3(c). GRI 3(c) provides:

When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Thus, the competing provisions are as follows: A potholder with an essential character of cotton is classified under subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. A potholder with an essential character of polyester fibers would be classified under subheading 6304.93.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers.

HOLDING:

The potholder at issue is correctly classified in subheading 6304.93.0000, HTSUSA, as other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers, textile category 666. The rate of duty is 10.6% ad valorem.

We therefore affirm the holding of NYRL 848120 dated December 29, 1990.

Sincerely,

Jerry Laderberg, Acting Director
Commercial Rulings Division

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