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NY C83927




February 18, 1998

CLA-2-63:RR:NC:TA:349 C83927

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.51.4000; 6302.51.2000; 6304.92.0000; 6302.60.0010; 6211.42.0081

Mr. Thomas G. Donegan
Reader's Digest Road
R.D. Manufacturing Corporation
Pleasantville, NY 10570

RE: The tariff classification of placemats, napkins, pot holder, oven mitt, kitchen towel and an apron from China.

Dear Mr. Donegan:

In your letter dated January 26, 1998 you requested a classification ruling.

The instant samples are referred to in your letter as a 13 piece kitchen set and a 4 piece kitchen set. The 13 piece set consist of 6 placemats, 6 napkins and 1 potholder. All of the items are made from 52 percent cotton and 48 percent polyester woven fabric. The placemats and potholder are filled with a textile batting. The napkins measure 14 inches square and the edges are finished with a overlock stitch. The placemats measure approximately 11 by 14 inches and the potholder measures approximately 7 inches square. Both items contain quilt stitching which extends through all three layers of fabric. The edges are finished with a strip of self fabric. All of the items are printed with a floral design.

The 4 piece set consists of a pot holder, oven mitt, towel and an apron. The pot holder and oven mitt are made from 100 percent cotton woven fabric. They are filled with a textile batting. The pot holder measures approximately 8 inches square. The edges are capped with a thin strip of navy blue fabric. There is a loop on the side of one edge used to hang the pot holder. The oven mitt measures 5 by 9-1/2 inches. The palm and thumb are of quilted construction. The opening on the bottom is finished with a thin strip of capping and there is a small loop on the side used to hang the mitt. The dish towel measures approximately 16 x 26 inches and is made of 100 percent cotton terry toweling fabric. Two edges of the towel are hemmed and the other two are finished with a fringe. The apron is made of 100 percent cotton woven 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. All the items are printed with check design.

In your letter, you refer to these items as kitchen sets. 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 criterion is not met since the items in these sets are designed to carry out different activities. The kitchen towel is used for drying dishes, the potholder and oven mitt are used for handling hot pots and other cookware, the napkins and placemats are used during eating and the apron is worn during the preparation of a meal. Therefore, the combination items are not classifiable as a set and each item is classified individually.

The applicable subheading for the placemats will be 6302.51.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the napkins will be 6302.51.2000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other: plain woven. The duty rate will be 5.2 percent ad valorem.

The applicable subheading for the oven mitt and pot holder 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 duty rate will be 6.8 percent ad valorem.

The applicable subheading for the dish towel will be 6302.60.0010, 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: dish. The rate of duty will be 9.8 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: other. The rate of duty is 8.4 percent ad valorem. The placemats, napkins, pot holder, oven mitt and towel fall within textile category designation 369. 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.

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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.

Sincerely,

Robert B. Swierupski
Director,

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