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NY I87985




November 20, 2002

CLA-2-63:RR:NC:TA:349 I87985

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0010; 6304.99.3500

Mr. Ted Conlon
Four Star International
229 East Main Street, Suite 201
Milford, MA 01757

RE: The tariff classification of a kitchen towel and oven mitt from China.

Dear Mr. Conlon:

In your letter dated September 26, 2002 you requested a classification ruling.

The submitted sample, referred to as item# 11148605H, consist of a kitchen towel and oven mitt. The towel is made from 100 percent cotton woven terry fabric. One side of the towels is sheared the other has uncut loops. The towels measure 15 x 25 inches. The sheared side is printed with an apple design. All of the edges are hemmed. The outer shell of the oven mitt is made from 55 percent ramie and 45 percent cotton woven fabric. It stuffed with a cotton batting and includes an inner lining made from non-woven fabric. The oven mitt measures 6 x 12.5 inches. The opening on the bottom of the mitt is finished with a thin strip of capping and there is a small loop on the side used to hang the mitt. As requested the samples are being returned.

In your letter you refer to these items as a set. The oven mitt and kitchen towel are joined together with a plastic fastener and plastic hanger. 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 oven mitt and kitchen towel are designed to carry out different activities. The kitchen towel is used for drying dishes and the oven mitt 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 6302.60.0010, Harmonized Tariff Schedule of the United States (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 duty rate will be 9.3 percent ad valorem.

The applicable subheading for the oven mitt will be 6304.99.3500, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: of vegetable fibers (except cotton): other. The duty rate will be 11.6 percent ad valorem. .
The kitchen towel falls within textile category designation 369. The oven mitt falls within textile category designation 899. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director, National Commodity

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