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NY C88033

June 9, 1998

CLA-2-63:RR:NC:TA:349 C88033


TARIFF NO.: 6304.92.0000; 4602.10.0900

Mr. David M. Rickert

E. Besler & Company

115 Martin Lane

Elk Grove Village, Illinois 60007-1309

RE: The tariff classification of a mitt, potholder and basket from Taiwan.

Dear Mr. Rickert:

In your letter dated May 5, 1998 you requested a classification ruling on behalf of LTD Commodities, Incorporated.

The item identified by you, as a "3-Pc Country Patchwork Basket Set", consists of an oven mitt, potholder and a basket. A sample was not provided but a catalogue picture of the item was included in the ruling request. Both the outershell of the mitt and the potholder are made from 35 percent polyester and 65 percent cotton woven fabric with a filler. You have indicated that the potholder measures 7 inches square and the mitt measures 8-1/2 inches in length. Both items are quilted. The basket measures 10-

1/2 inches in height, 9-1/2 inches in length and 7 inches in width. The top lid is covered with a quilted textile fabric.

In your letter this item is referred to as a "3-Pc Country Patchwork Basket Set". For Customs purposes the above item is not considered a 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

(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 criterion is not meet since the potholder, mitt and wicker basket are designed to carry out a different activity and meet a divergent need.

The applicable subheading for the potholder and 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 duty rate will be 6.8 percent ad valorem.

The applicable subheading for the basket will be 4602.10.0900, HTS, which provides for other baskets and bags, whether or not lined: of bamboo: other than wickerwork. The rate of duty will be 10 percent ad valorem.

The potholder and mitt fall within textile category designation 369. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-



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