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NY 891951

November 24, 1993

CLA-2-63:S:N:N6:349 891951


TARIFF NO.: 6302.91.0005; 6304.92.0000

Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038

RE: The tariff classification of kitchen towels, potholders, and an oven mitt from China.

Dear Ms. Shoule:

In your letter dated October 29, 1993, on behalf of F.W. Woolworth Co., you requested a tariff classification ruling.

You submitted a kitchen gift set, item no. 00495C, which consist of two kitchen towels, two potholders, and an oven mitt. The kitchen towels are made of 100 percent cotton woven material and they both measure 15 inches by 25 inches. All four edges are hemmed. One side of the towel is velour and is printed with a floral design. The other side of the towel is white and has terry loops.

The potholder's top surface is made of 100 percent cotton woven fabric and the bottom is made of 52 percent cotton and 48 percent polyester. The potholders have the same printed design as the towels and contain a cotton filler. They measure 6-3/4 inches square. 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.

The oven mitt is made of 52 percent cotton and 48 percent polyester woven fabric filled with a cotton filler. It measures 7 inches by 10-1/2 inches. The palm and thumb are of quilted construction and contain a floral design. In addition, the opening is finished with a thin strip of capping, and a small loop used to hang the mitt on a hook. As requested the samples are being returned.

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 and second criteria are not met. The first criteria is not met since the potholder and oven mitt are classifiable in the same subheading, 6304.92.0000, HTSUSA. The second criteria is not meet since the towels, potholders and oven mitt in this combination package are designed to carry out a different activity and meet a divergent need. The kitchen towels are used for drying dishes, and the potholders and oven mitt are 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 towels will be 6302.91.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton... of pile or tufted construction towels: dish.

The applicable subheading for the potholders 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 kitchen towels, potholders, 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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