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NY 892210




December 3, 1993

CLA-2-63:S:N:N6:349 892210

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.91.0005; 6304.92.0000; 6307.10.2027

Mr. William A. Phelps
W.A. Phelps & Co., Inc.
One World Trade Center
Suite 2109
New York, New York 10048

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

Dear Mr. Phelps:

In your letter dated November 8, 1993, on behalf of Pem-America, Inc. you requested a tariff classification ruling.

You submitted a kitchen set which consist of a kitchen towel, potholder, and dishcloth. The kitchen towel is made of 100 percent cotton woven material and measures 40 centimeters by 56 centimeters, exclusive of a 2.5 centimeter fringe in the warp direction. Two edges of the towel are hemmed. One side of the towel is velour and is printed with a floral design and the words "Kitchen Towel". The other side of the towel is white and has terry loops.

The potholder is made 100 percent cotton woven fabric with a cotton filler. The potholder's upper portion contains the same printed design as the towel. It measures 17 centimeters square. The edges are finished with a thin strip of capping. There is a loop on the left side of one edge used to hang the potholder. One side of the potholder is printed with the same design as the towel.

The item referred to in your letter as a washcloth, is considered a dishcloth. The dishcloth is made of 100 percent cotton woven terry material and measures 30 centimeters square. All four edges are hemmed. One side of the cloth is printed with the same design as the towel.

In your letter, you refer to these items as a three piece 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. The second criteria is not meet since the towel, potholder and dishcloth in this combination package are designed to carry out a different activity and meet a divergent need. The kitchen towel is used for drying dishes, and the potholder is used for handling hot pots and other cookware, and the dishcloth to wash dishes with. 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 potholder will be 6304.92.0000, Harmonized Tariff Schedule of the United States (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 7.2 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... dish cloths: of cotton. The rate of duty will be 10.5 percent ad valorem.

The kitchen towel, potholder, and dishcloth 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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