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NY N004977




January 19, 2007

CLA-2-63:RR:E:NC:N3:349

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000

Marica Sharp
Target Corporation
7000 Target Parkway North
Brooklyn Park, MN 55445

RE: The tariff classification of an oven mitt and potholder from China.

Dear Ms. Sharp:

In your letter dated January 3, 2007 you requested a classification ruling.

You will be importing an oven mitt and potholder. A picture of the items was submitted with your request. The outer shell of the oven mitt is made from cotton fabric with a filler. The front contains quilt stitching. The mitt fits over the hand and lower arm with a 4 finger and thumb pocket. The palm thumb has a silicone patch sewn on the outside of the mitt.

The outer shell of the potholder is made from cotton fabric with a filler. The oval shaped potholder contains a pocket on the backside for the insertion of a hand. A silicone patch is sewn onto the center of the backside of the potholder.

In your letter you suggest classification of the oven mitt and potholder under subheading 3924.90.55, HTSUS, proposing that the silicone section provides the essential character of both items. While the silicone patches enhance the use of these items they would still be a functioning potholder and oven mitt without the patches. Both items are still essentially a textile potholder and oven mitt.

The applicable subheading for the potholder and oven mitt will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The potholder and oven mitt fall within textile category designation 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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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