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NY N025370




April 24, 2008

CLA-2-40:OT:RR:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 4016.10.0000

Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of a cellular rubber oven mitt from China

Dear Ms. Oliver:

In your letter dated March 24, 2008, you requested a tariff classification ruling.

The submitted sample is identified as a BBQ mitt. The BBQ/oven mitt is made of cellular styrene butadiene rubber (SBR) sheeting that is backed with a plain knit nylon fabric for mere reinforcement. The mitt measures approximately 13-1/2” long by 7-1/4” wide. A hanging loop made of the same material is threaded through two slits at the open end of the mitt. The mitt is marketed as protection for the hand during barbecuing and grilling because of the heat resistant qualities of the SBR.

The sample is being returned as you requested.

The applicable subheading for the SBR BBQ/oven mitt will be 4016.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: of cellular rubber. The rate of duty will be free.

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/.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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