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NY 883181




March 15, 1993

CLA-2-63:S:N:N6: 349 883181

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.91.0005; 6307.10.2027; 6304.92.0000

Mr. Ron Sias
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038

RE: The tariff classification of a kitchen towel, dishcloth, and potholder from China.

Dear Mr. Sias:

In your letter dated February 19, 1993, on behalf of F.W. Woolworth Co., you requested a tariff classification ruling.

The instant samples are a kitchen towel, dishcloth, and potholder. The kitchen towel and dishcloth are made of 100 percent cotton woven terry toweling material, and the potholder is made of 100 percent cotton woven fabric with a polyester filler. As stated in your letter the kitchen towel measures 15 inches by 23 inches, the dishcloth 12 inches by 12 inches, and the potholder 7 inches by 7 inches. Two edges of the kitchen towel are hemmed and there is one inch fringe in the warp direction. One side of the towel is velour with the words "kitchen towel" printed on the right side. The dishcloth measures 12 inches by 12 inches and the edges are finished with an overlock stitch.

The potholder measures 7 inches by 7 inches. The edges are finished with a thin strip of capping. There is a loop in the center of one edge used to hang the potholder. All three samples contain a floral design. As requested the samples are being returned.

In your letter, you refer to these items as a three piece kitchen towel set. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:

(a) consist of at least two different articles which are prima facie, classifiable in different headings;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity;

(c) are put up in a manner suitable for sale directly to users without repacking.

In this instance the second criteria is not met since the potholder in this combination package is designed to carry out a different activity and meet a divergent need. The kitchen towel is used for drying dishes, the dishcloth is used to wash dishes, and the potholder is used for handling hot pots and other cookware. Therefore, the combination package is not classifiable as a set and each item is classified individually.

The applicable subheading for the kitchen towel will be 6302.91.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton... of pile or tufted construction towels: dish. The rate of duty will be 10.5 percent ad valorem.

The applicable subheading for the dishcloth will be 6307.10.2027, HTS, which provides for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths: other... dishcloths: of cotton. The rate of duty is 10.5 percent ad valorem.

The applicable subheading for the potholder will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of cotton. The rate of duty is 7.2 percent ad valorem.

The kitchen towel, dishcloth, and potholder fall within textile category designation 369. Based upon international trade agreements, products of China are subject to quota and visa requirements.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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