United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 891857 - NY 891988 > NY 891912

Previous Ruling Next Ruling
NY 891912




November 18, 1993

CLA-2-63:S:N:N6:349 891912

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.91.0005; 6304.92.0000; 4419.00.4000; 9608.10.0000; 4823.51.0080

Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038

RE: The tariff classification of kitchen towels, potholder, wooden spoon, pen, and index cards from China.

Dear Ms. Shoule:

In your letter dated October 29, 1993, on behalf of F.W. Woolworth Co., you requested a tariff classification ruling.

You submitted a kitchen gift set, item no. 00495A, which consists of two kitchen towels, a potholder, a wooden spoon, a ball point pen, and index cards. The kitchen towels are made of 100 percent cotton woven material and they both measure approximately 41 centimeters by 64 centimeters. All four edges are hemmed. One side of the towel is velour and is printed with a country rabbit floral type design. The other side of the towel is white and has terry loops.

The floral printed heart shaped potholder's top surface is made of 100 percent cotton woven fabric and the bottom is made of 52 percent cotton and 48 percent polyester. It measures approximately 19 centimeters by 22 centimeters and is filled with a cotton filler. The edges are finished with a thin strip of capping. The potholder has an overlapping printed fabric flap which creates a pocket like effect. One pocket has a ball point pen and the other has 10 index cards which measure approximately 7 centimeters by 13 centimeters and are printed with the word "Recipes". There is a loop in the center of one edge used to hang the potholder. As requested the samples are being returned.

In your letter, you refer to these items as a six piece kitchen gift 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 towels, potholder, ball point pen, wooden spoon, and index cards in this combination package are designed to carry out a different activity and meet a divergent need. The kitchen towels are used for drying dishes, the potholder is used for handling hot pots and other cookware, ball point pen to write, wooden spoon to mix or cook with, and the index cards to write on. Therefore, the combination package is not classifiable as a set and each item is classified individually.

The applicable subheading for the kitchen towels 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 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 applicable subheading for the wooden spoon will be 4419.00.4000, HTS, which provides for tableware and kitchenware, of wood, forks and spoons. The rate of duty is 5.3 percent ad valorem.

The applicable subheading for the pen will be 9608.10.0000, HTS, which provides for ball point pens; felt tipped and other porous tipped pens and markers.... ball point pens. The rate of duty is 0.8 cents each plus 5.4 percent ad valorem.

The applicable subheading for the index cards will be 4823.51.0080, HTS, which provides for other paper and paperboard, cut to size or shape, of a kind used for writing, printing or other graphic purposes: printed, embossed or perforated. The rate of duty is 3 percent ad valorem.

The kitchen towels 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

Previous Ruling Next Ruling

See also: