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NY N013633

July 16, 2007



TARIFF NO.: 6302.60.0010; 6304.92.0000

Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a towel and potholder sets from China

Dear Ms. Aldinger:

In your letter dated June 27, 2007 you requested a classification ruling.

The instant samples are two towel and potholder sets referred to as “Holiday Towel & Potholder” (item #959144). The face of one towel and potholder are printed with a snowman and the other set is printed with a Santa. The kitchen towels are made from cotton terry fabric. One side of towels has cut loops. The reverse side has uncut loops. The towels measure 15 x 26 inches and all of the edges are hemmed. The outer shell of the potholders is made from a cotton woven fabric and contains a cotton filler. The potholder measures 7 x 9 inches. The edges are finished with a thin strip of capping and there is a small loop on the side used to hang the potholder. The face side has a slit opening forming a pocket.

Note 1 (v) of Chapter 95 Harmonized Tariff Schedule of the United States (HTSUS) states “This chapter does not cover table ware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material)”. Although the towel and potholder are referred to as festive they are utilitarian articles. The towel and potholder are classifiable under Chapter 63.

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 with repacking

In this instance the second criterion is not met since the pot holder and kitchen towel are designed to carry out different activities. The kitchen towel is used for drying dishes and the potholder is used for handling hot pots and other cookware. Therefore, the combination package is not classifiable as a set and each item is classified individually.

The applicable subheading for the kitchen towel 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 potholder 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.

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 towel and potholder fall within textile category designation 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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