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NY M80902

March 7, 2006

CLA-2-63:RR:NC:N3:349 M80902


TARIFF NO.: 6302.60.0020; 6304.92.0000; 6211.42.0081

Ms. Linda K. Kohl
Danzas AEI Intercontinental
500 Rutherford Ave.
Charlestown, MA 02129

RE: The tariff classification of a tie towel, potholder, oven mitt and apron from China.

Dear Ms. Kohl:

In your letter dated February 24, 2006 you requested a classification ruling on behalf of Delhaize Group/Food Lion, Inc.

The submitted sample, described as a “4- Piece Kitchen Sets”, consists of a tie towel, potholder, oven mitt and apron. Two different printed versions of the sets were included with your request. The instant towel, referred to as a “kitchen towel”, is a tie towel. The tie towel is comprised of a padded top portion and a terry towel bottom portion. The top portion is a trapezoid in shape and consists of a polyester filler in the center covered by cotton woven fabric. It has fabric loop on the top portion used to hang the towel. Attached to the bottom of the pad is a towel made of 100 percent cotton terry woven fabric. One side of the towel is sheared and the reverse has uncut loops. The shear side of tie towel features a heart appliqué.

The potholder and oven mitt are of a quilted construction. The outer shell of the oven mitt and potholder are stated to be made from 100 percent cotton woven fabric with a polyester filler. The potholder measure approximately 6.5 inches square. The oven mitt measure approximately 6 inches by 10 inches. One corner of the potholder and oven mitt has a hanging loop.

The front portion of the apron is stated to made from 100 percent cotton woven fabric. The back portion is made from a plastic referred to as “PEVA”. The garment covers the entire front of the torso and has a self-fabric strap that extends around the neck and self-fabric ties at the waist. There is a small pocket at the center of the apron. The “4-Piece Kitchen Set” is retailed packaged together in a polybag.

In your letter you refer to the submitted samples as a “4-Piece Kitchen Sets”. 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. Therefore, the items are not classifiable as a set and each item is classified individually.

The applicable subheading for the tie towel will be 6302.60.0020, 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: other. The duty rate will be 9.1 percent ad valorem.

The applicable subheading for the potholder and oven mitt will be 6304.92.0000, HTSUS, 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 applicable subheading for the apron will be 6211.42.0081, HTSUS, which provides for tracksuits, 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.

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 potholder and oven mitt fall within textile category designation 369. The apron falls within textile category designation 359. The tie towel falls within textile category designation 363. Textile category designation 363 from China falls within the recently announced quantitative restrictions between the United States and China, commonly referred to as China Safeguards or Safeguard Quotas. 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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