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HQ 085256

September 19, 1989

CLA-2 CO:R:C:G 085256 CB


TARIFF NO.: 6304.92.0000

Mr. Jack Golla
Action Industries, Inc.
Allegheny Industrial Park
Cheswick, PA 15024

RE: Modification of NYRL 828320, dated March 30, 1988

Dear Mr. Golla:

On March 30, 1988, a classification ruling was issued (NYRL 828320) classifying a potholder in subheading 6302.91.0040, which provides for toilet linen and kitchen linen, other, of cotton, other. Upon further consideration, that classification is determined to be in error.

Pursuant to 19 CFR 177.9(d), NYRL 828320 is modified in the following respect. We conclude that heading 6304, HTSUSA, which provides for other furnishing articles, more specifically describes the potholders than heading 6302, HTSUSA. General Rule of Interpretation 3(a) states that, where an articles is, prima facie, classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. We find that potholders are considered other furnishing articles. The appropriate subheading for the subject potholders under heading 6304 is subheading 6304.92.0000, HTSUSA, textile category 369. The applicable rate of duty is 7.2 percent ad valorem.

NYRL 828320 is modified accordingly.


John Durant, Director
Commercial Rulings Division

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