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NY N005496




January 26, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000; 6302.51.2000; 6302.51.4000; 4202.92.1500

Dana Mobley
JC Penny Purchasing Corporation
6501 Legacy Dr. MS 2222
Plano, TX 75024-3698

RE : The tariff classification of an oven mitt, potholder, napkins, placemats and a tote from India

Dear Ms. Mobley:

In your letter dated January 11, 2007 you requested a classification ruling.

The submitted sample, identified as a “Table in a Bag” Style # 5436, consists of an oven mitt, potholder, four napkins, four placemats and a tote. All of the items are made from 100 percent cotton woven fabric. The oven mitt and potholder contain a filler and quilt stitching. The plain-woven napkins measure 20 x 20 inches and the placemats measure 13 x 18 inches. All of the edges of the napkins are hemmed. The shopper-style tote is designed to provide protection, organization, portability and storage to personal effects during travel. It measures 12 x 14 x 3 inches and features two handles.

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.

The “Table in a Bag” Style #5436 does not qualify as “goods put up for retail sale” as the components of the set are not put up together to meet a particular need or carry out a specific activity. Each item in the set will be classified separately.

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.

The applicable subheading for the napkins will be 6302.51.2000, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: tablecloths and napkins: other: plain woven. The duty rate will be 4.8 percent ad valorem.

The applicable subheading for the placemats will be 6302.51.4000, HTSUS, 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 tote will be 4202.92.1500, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, 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 oven mitt, potholder, napkins, placemats and tote 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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