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NY F85313

April 20, 2000

CLA-2-63:RR:NC:TA:349 F85313


TARIFF NO.: 6304.92.0000; 6211.42.0081

Ms. Lori Powell
USF Worldwide
138-01 Springfield Boulevard
Jamaica, NY 11413

RE: The tariff classification of various oven mitts, potholder and apron from Mexico.

Dear Ms. Powell:

In your letter dated April 6, 2000 you requested a classification ruling on behalf of John Ritzenthaler Co.

You submitted various oven mitts, a potholder and apron. All of the mitts are made from 100 percent cotton fabrics and are filled with a cotton batting. They all have an opening on the bottom that is finished with a thin strip of capping. These mitts have a small loop on the side used to hang the mitt. Style no. 520 has a twill fabric outer shell and is lined with terry fabric. The palm and thumb are of quilted construction. The mitt measures approximately 6 x 13.5 inches.

The palm and thumb in both style nos. 500 and 525 are of quilted construction. Style 500 has a twill fabric shell and style no. 525 a plain woven shell. They are lined with a non-woven fabric. Both mitts measure approximately 6 x 11 inches.

The outer shell and lining in style no. 50100 is a terry fabric. The fabric features uncut loops. The palm and thumb are of quilted construction. The mitt measures approximately 7 x 13.5 percent ad valorem.

Style no. 351 is a potholder that measures 7 x 8 inches. It is made from 100 percent cotton woven fabric filled with a cotton batting. The edges are capped with a thin strip of fabric. There is a loop on the side of one edge used to hang the pot holder.

Style no. 87316, referred to as a 3 piece set, consists of a potholder (style #351), oven mitt (style #525) and an apron (style # 702). The potholder and mitt are described above. The apron is made of 100 percent cotton woven 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. It is printed with a stripe design.

In your letter you refer to style no. 87316 as a 3 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 second criterion is not met since the items in this set are designed to carry out different activities. The potholder and oven mitt are used for handling hot pots and other cookware and the apron is worn during the preparation of a meal. Therefore, these items are not classifiable as a set and each item is classified individually.

The applicable subheading for all of the oven mitts and potholder 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 general duty rate will be 6.7 percent ad valorem.

The applicable subheading for the apron will be 6211.42.0081, HTS, which provides for track suits, ski-suits and swimwear; other garments: other garments, women's or girls': of cotton...other. The general duty rate will be 8.3 percent ad valorem.

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 212-637-7078.


Robert B. Swierupski

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