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NY L81452

December 29, 2004

CLA-2-62:RR:NC:3:353 L81452


TARIFF NO.: 6211.42.0081, 6307.90.9889, 6304.92.0000

Ms. Francine Marcoux
Hampton Direct
350 Pioneer Dr.
P.O. Box 119
Williston, VT 05495

RE: The tariff classification of an apron, oven mitt and hot handle holders from China.

Dear Ms. Marcoux:

In your letter dated December 10, 2004 you requested a classification ruling.

The photo submitted, style 24425 is that of a bib apron, double oven mitt and hot handle holders composed of woven 100% cotton fabric. The bib apron covers the torso to the knees and has a textile neck strap and self-ties at the waist. The double oven mitt has a piece of fabric attached to each oven mitts for added protection and the hot handle holders cover pot handles to facilitate picking up a hot pot.

The 4 piece Apron & Oven Mitt Set, #24415 does not meet the requirements for 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:
consist of at least two different articles which are prima facie, classifiable in different headings; consist of products of articles put up together to meet a particular need or carry out a specific activity; 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 apron, double oven mitt and hot handle holder are designed to carry out a different activity and meet a divergent need. The apron is used protect clothing, the double oven mitt is used to remove hot items for the oven and the hot handle holder is used to put over hot handles so that an oven mitt is not required. Therefore, the merchandise of item #24415 will be classified separately.

 The applicable subheading for the apron will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton, other.” The duty rate will be 8.1 percent ad valorem. The textile category is 359.

 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 duty rate will be 6.3 percent ad valorem. The textile category is 369.

  The applicable subheading for the hot handle holders will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articlesOther: Other, Other: Other.” The duty rate will be 7% ad valorem.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Kenneth Reidlinger at 646-733-3053.


Robert B. Swierupski

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