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NY 804935




January 6, 1995

CLA-2-63:S:N:N6:349 804935

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.51.4000; 6302.51.2000; 6304.92.0000; 6211.42.0081; 6302.51.2000

Ms. Susanna Wong c/o Suzanne's Novelty
7 Torino Lane
San Carlos, CA 94070-0228

RE: The tariff classification of a placemat, napkin, oven mitt, potholder, tie towel, and an apron from China or Hong Kong.

Dear Ms. Wong:

In your letter dated December 7, 1994 you requested a classification ruling.

The instant samples are a placemat, napkin, oven mitt, potholder, tie towel, and an apron. The outer surface of the placemat is made of 100 percent cotton woven fabric with a filler. This placemat measures 39 centimeters by 30 centimeters and the edges are capped with a thin strip of green woven fabric. The top fabric has a floral pattern and the placemat contains quilt stitching.

The napkin is made of 100 percent cotton woven floral print fabric and it measures 42.5 centimeters square. The edges are finished with an overcast stitch.

The oven mitt is made of the same material as the placemat. The oven mitt measures 26 centimeters by 14 centimeters. The palm and thumb are of quilted construction and contain a floral design. In addition, the opening is finished with a thin strip of capping and there is a small loop on the side used to hang the mitt.

The potholder is made of the same material as the placemat and the oven mitt and is of quilted construction. The potholder measures 16.5 centimeters square. The edges are finished with a thin strip of capping. There is a loop in the side of one edge used to hang the potholder.

The tie towel is comprised of a towel which is folded in half and is attached to a trapezoid shape piece of woven fabric. The towel is made of 100 percent cotton terry fabric. It measures 36.5 centimeters in length exclusive of a 3 centimeter fringe and 37 centimeters in width. There is a strap that extends around the top portion of the trapezoid piece.

The apron consist of a woven 100 percent cotton fabric. The garment covers the entire front of the torso and has a textile strap that extends around the neck and a tie fastener at the waist. There is a pocket on both sides at the front. As requested the samples are being returned.

In your letter, you refer to these items as a kitchen and table 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 tern "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 all the items in this combination package are designed to carry out a different activity and meet a divergent need. The potholder and oven mitt are used for handling hot pots and other cookware. The napkin is used to wipe your mouth and hands and the placemat to arrange dinnerware. The tie towel is used to wipe your hands and the apron to protect you while cooking. Therefore, the combination package is not classifiable as a set and each item is classified individually.

The applicable subheading for the placemat will be 6302.51.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen: other table linen: of cotton: other. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for the napkin will be 6302.51.2000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: tablecloths and napkins: other: plain woven. The rate of duty will be 5.4 percent ad valorem.

The applicable subheading for the oven mitt and potholder will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 7.1 percent ad valorem.

The applicable subheading for the tie towel will be 6302.60.0020, HTS, 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 is 10.2 percent ad valorem.

The applicable subheading for the apron will be 6211.42.0081, HTS, which provides for track suits, ski-suits and swimwear; other garments: other garments, women's or girls': of cotton, other, other. The rate of duty will be 8.6 percent ad valorem.

The placemat, napkin, oven mitt, potholder fall within textile category designation 369. The tie towel falls within textile category designation 363 and the apron falls within textile category designation 359. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. Products of Hong Kong as subject to an export license 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
New York Seaport

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