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NY 886380

June 15, 1993

CLA-2-63:S:N:N6: 349 886380


TARIFF NO.: 6304.92.0000; 6211.42.0080

Mr. Williams A. Wells
The Bombay Company, Inc.
550 Bailey Avenue
Suite 700
Fort Worth, Texas 76107

RE: The tariff classification of an oven mitt and apron from India.

Dear Mr. Wells:

In your letter dated May 19, 1993 you requested a tariff classification ruling.

The instant samples are an oven mitt and apron. The oven mitt measures approximately 6 inches by 12 inches. The mitt is made of 100 percent cotton woven plaid fabric quilted to a layer of fiberfill. There is a small loop on the side used to hang the mitt on a hook.

The apron consist of a woven 100 percent cotton fabric. The garment covers the entire front of the torso and has a textile strap that extends around the neck and a tie fastener at the waist. The front has a pocket in the center.

In your letter, you refer to the above articles as coordinating accessories and believe both should be classified under the same subheading. However, these articles are designed to carry out a different activity and meet a divergent need. These articles are not considered "goods put up in sets for retail sale" for tariff purposes. Therefore, each item is classifiable individually.

The applicable subheading for the 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 applicable subheading for the apron will be 6211.42.0080, HTS, which provides for track suits, ski-suits and swimwear; other garments: other garments, women's or girls': of cotton, other, other. The rate of duty will be 8.6 percent ad valorem.

The oven mitt falls within textile category designation 369 and the apron falls within textile category designation 359. Based upon international trade agreements, products of India are subject to visa and quota 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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