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NY 882376

February 16, 1993

CLA-2-63:S:N:N6: 349 882376


TARIFF NO.: 6302.60.0010; 6307.10.2027; 6304.92.0000

Mr. Ron Sias
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038

RE: The tariff classification of a kitchen towel, dishcloth, and potholder from Taiwan.

Dear Mr. Sias:

In your letter dated January 28, 1993, on behalf of F.W. Woolworth Co., you requested a tariff classification ruling.

The instant samples are a kitchen towel, dishcloth, and potholder. All three samples are made of 100 percent woven terry toweling material. The kitchen towel measures approximately 14- 1/2 inches by 25 inches and all four edges are hemmed. The upper portion is predominately of uncut terry loops forming a stripe and popcorn effect design. Each end has two small flat woven sections.

The dishcloth measures approximately 10-1/2 inches by 11- 1/4 inches and the edges are finished with an overlock stitch. It is of the same construction as the kitchen towel.

The potholder measures approximately 7-1/8 inches by 7-3/4 inches. The upper portion is composed of uncut terry loops forming a stripe and popcorn effect design. The edges are finished with a thin strip of capping. There is a loop in the center of one edge used to hang the potholder. As requested the samples are being returned.

In your letter, you refer to these items as a three piece kitchen towel 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 criteria is not met since the potholder in this combination package is designed to carry out a different activity and meet a divergent need. The kitchen towel is used for drying dishes, the dishcloth is used to wash dishes, and the potholder is used for handling hot pots and other cookware. Therefore, the combination package is not classifiable as a set and each item is classified individually.

The applicable subheading for the kitchen towel will be 6302.60.0010, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 10.3 percent ad valorem.

The applicable subheading for the dishcloth will be 6307.10.2027, HTS, which provides for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths: other... dishcloths: of cotton. The rate of duty is 10.5 percent ad valorem.

The applicable subheading for the potholder will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of cotton. The rate of duty is 7.2 percent ad valorem.

The kitchen towel, dishcloth, and potholder fall within textile category designation 369. Based upon international trade agreements, products of Taiwan are subject to quota and visa requirements.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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