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NY N017832




October 12, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020; 6302.60.0010; 6304.92.0000

Debbie Bell
Bealls
1806 38th Ave. East
Bradenton, FL 34208

RE: The tariff classification of a tie towel, kitchen towels and oven mitts from China.

Dear Ms. Bell:

In your letter dated September 24, 2007 you requested tariff classification ruling.

The submitted samples described as Style “Santa Head Towel” and Style # 1629, consist of a tie towel, kitchen towels and oven mitts. Style “Santa Head Towel’ is a tie towel is comprised of a padded top portion and a towel bottom portion. The towel is made from 100 percent cotton terry fabric. All of the edges of the towel are hemmed. The top portion features a stuffed Santa head with a hat, beard, and hands with a removable felt ornamental bag that has Christmas tree appliqués. The removable bag is strictly decorative and can be removed when laundering the towel. The back portion of the Santa head has fabric strings used to hang the towel. The tie towel and removable bag are considered a composite article. The tie towel provides the essential character.

Style # 1629 consists of two kitchen towels and two potholders. The towels are made from 100 percent cotton terry toweling fabric. All of the edges are hemmed. The front of the towels is printed with a Turkey design. The front is sheared and the back has uncut loops. The outer shell of the oven mitts is made from 100 percent cotton woven fabric. They are filled with cotton and contain quilt stitching. The face of one oven mitt is printed with a Turkey and the other with a Scarecrow. The oven mitts have a hanging loop.

You suggest that the classification of the tie towel under subheading 6302.60.0010, as a kitchen towel. However, the ties used on the item preclude it from being classified as a kitchen towel.

In your letter you refer to Style # 1629 as a four piece ”Kitchen Couples Towel and Oven Mitt Set.” 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 items in this set 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 items are not classifiable as a set and each item is classified individually.

The applicable subheading for the tie towel will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTSUS), 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: other. The duty rate will be 9.1 percent ad valorem.

The applicable subheading for the kitchen towels will be 6302.60.0010, HTSUS, 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 9.1 percent ad valorem.

The applicable subheading for the oven mitts will be 6304.92.0000, 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 kitchen towels and oven mitts fall within textile category designation 369. . The tie towel falls within textile category designation 363. Textile category designation 363 from China falls within the recently announced quantitative restrictions between the United States and China. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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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