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NY 883179

March 15, 1993

CLA-2-63:S:N:N6: 349 883179


TARIFF NO.: 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 potholder and oven mitt from China.

Dear Mr. Sias:

In your letter dated February 19, 1993, on behalf of F.W. Woolworth Co., you requested a tariff classification ruling.

You submitted a potholder and oven mitt made of 100 percent cotton woven fabric with a filler. As stated in your letter the pot holder measures 7 inches by 7 inches. The edges are finished with a thin strip of capping. There is a loop on the center of one edge used to hang the potholder. It is of quilted construction and contains a checkered design.

The oven mitt as stated in your letter measures 13 inches in length. The palm and thumb are of quilted construction and contain a checkered design. In addition, the bottom is finished with a thin strip of capping, and a small loop used to hang the mitt on a hook.

In your letter, you refer to these items as a two piece 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 first criteria is not met since the potholder and oven mitt are classifiable in the same subheading, 6304.92.0000, HTSUSA. Therefore, these items do not qualify as a set and are to be classified individually.

The applicable subheading for the potholder and oven mitt will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 7.2 percent ad valorem.

The potholder and oven mitt fall within textile category designation 369. Based upon international trade agreements, products of China 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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