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NY I89524




January 16, 2003

CLA-2-63:RR:NC:TA:349 I89524

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0010; 6304.92.0000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a towel, oven mitt and potholder from Pakistan.

Dear Ms. Aldinger:

In your letter dated December 27, 2002 you requested a classification ruling.

The instant sample, referred to as a “3-piece kitchen set”, consists of a kitchen towel, oven mitt and potholder. The towel is made from cotton terry fabric. One side of the towel is printed with blue, pink and green striped design. The towel measures 15 x 25 inches and all of the edges are hemmed. The outer shell of the oven mitt and potholder are made from a cotton woven fabric. They both contain a cotton filler. The cotton fabric is printed with a blue, pink and green striped design. The oven mitt measures 6 x 11 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. The potholder measures approximately 8 inches square. The edges are finished with a thin strip of capping and there is a small loop on the small loop on the side used to hang the potholder.

In your letter you refer to instant sample as a “3-piece kitchen set”. The kitchen towel, potholder and oven mitt 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 pot holder and oven mitt are designed to carry out different activities from the kitchen towel. The kitchen towel is used for drying dishes and the oven mitt and potholder are 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 9.2 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 duty rate will be 6.4 percent ad valorem.

The towel, oven mitt and potholder fall within textile category designation 369. Based upon international textile trade agreements products of Pakistan 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,

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