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NY L89266

January 4, 2006

CLA-2-63:RR:NC:N3:349 L89266


TARIFF NO.: 6302.60.0010; 6304.92.0000

Ms. Suzanne Lagay Kay
Franco Manufacturing Company, Inc.
555 Prospect Street
Metuchen, NJ 08840-2293

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

Dear Ms. Kay:

In your letter dated December 7, 2005 you requested a classification ruling.

You submitted samples of two 3-piece kitchen sets and two kitchen towels. The sets consist of a kitchen towel, oven mitt and potholder. Four different designs were submitted Style no. 0141AP “Simpsons” (3-piece set), Style no. 2641AP “Sponge Bob” (3-piece set), Style no. 2721AW “Precious Moments” and “Strawberry Shortcake”. All of the towels are made from 100 percent cotton terry woven fabric. The edges of the towels are hemmed and they measure 15 x 25 inches. The potholders and oven mitts are of a quilted construction. The outer shell of the oven mitts and potholders is made from 100 percent cotton woven printed fabric. They both contain cotton filler. The potholders measure approximately 7.5 inches by 8.5 inches. The oven mitts measure approximately 6 inches by 12 inches. One corner of the potholder has a hang loop. The 3-piece sets are joined together with a plastic fastener and a plastic hook. You indicate that in addition to the sets you may import the kitchen towel separately.

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.

The 3-piece kitchen sets do not qualify as “goods put up for retail sale” as the components of the set are not put up together to meet a particular need or carry out a specific activity. Each item in the set will be classified separately.

The applicable subheading for the kitchen towels will be 6302.60.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton towels: dish. The duty rate will be 9.1 percent ad valorem.

The applicable subheading for the oven mitt and potholder will be 6304.92.0000, 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The towels, oven mitts and potholders fall within textile category designation 369. 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 John Hansen at 646-733-3043.


Robert B. Swierupski

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