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NY L80400




November 17, 2004

CLA-2-63:RR:NC:TA:349 L80400

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.51.2000; 6302.51.4000; 6302.91.0045; 6304.92.0000; 4202.92.6091

Ms. Cathy Bonadonna
Bed Bath & Beyond
650 Liberty Ave.
Union, NJ 07083

RE: The tariff classification of a kitchen in a bag from India.

Dear Ms. Bonadonna:

In your letter dated October 25, 2004 you requested a classification ruling.

The instant sample, identified as a 12- piece kitchen in a bag SKU 13553203 UPC 444444471536, consists of four placemats, four napkins, one kitchen towel, one hot pad, one oven mitt and one wine tote. All of the items are made from 100 percent cotton woven fabric. With the exception of the wine bag all of the items are printed with a lobster design. One side of the tote bag is embroidered with a lobster. The napkins are hemmed on all four sides and measure approximately 16.5 inches square. The rectangular placemats measure approximately 13 x 19.5 inches. All of the edges are hemmed. The towel is of flat woven construction and all of the sides are hemmed. It measures 18.5 x 28 inches. The oven mitt and potholder contain a stuffing. Quilt stitching extends through all three layers. The oven mitt measures approximately 6 x 12 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 and the edges are finished with a strip of woven fabric. There is a small hang loop along one edge. The wine tote bag measures approximately 4.5 inches square and 11 inches tall. A self-fabric carry handle is sewn to the open end

The “kitchen in a bag 12-piece set” does not meet the qualifications of "goods put up in sets for retail sale". In order to qualify as a set the components of the set must meet all three of the following criteria:

1- consist of at least two different articles which are, prima facie, classifiable in different headings;

2- put up together to meet a particular need or carry out a specific activity;

3- packed for sale directly to users without repacking.

In this case the second criterion is not met as the components of the set are put up for different uses.

The applicable subheading for the napkins will be 6302.51.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: other table linen: other: plain woven. The duty rate will be 4.8 percent ad valorem.

The applicable subheading for the placemats will be 6302.51.4000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The rate of duty will be 6.3 percent ad valorem.

The applicable subheading for the towel will be 6302.91.0045, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton other: towels: other: 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 6.3 percent ad valorem.

The applicable subheading for the wine tote bag will be 4202.92.6091, HTS, which provides for other containers, with outer surface of a sheeting of plastic or of textile materials, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, other, of cotton. The duty rate will be 6.3 percent.

All of the items fall within textile category designation 369. Based upon international textile trade agreements products of India 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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