CLA-2-63:S:N:N6:349 891912
4823.51.0080
Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038
RE: The tariff classification of kitchen towels, potholder, wooden spoon,
pen, and index cards from China.
Dear Ms. Shoule:
In your letter dated October 29, 1993, on behalf of F.W. Woolworth
Co., you requested a tariff classification ruling.
You submitted a kitchen gift set, item no. 00495A, which consists of
two kitchen towels, a potholder, a wooden spoon, a ball point pen, and index
cards. The kitchen towels are made of 100 percent cotton woven material and
they both measure approximately 41 centimeters by 64 centimeters. All four
edges are hemmed. One side of the towel is velour and is printed with a
country rabbit floral type design. The other side of the towel is white and
has terry loops.
The floral printed heart shaped potholder's top surface is made of 100
percent cotton woven fabric and the bottom is made of 52 percent cotton and
48 percent polyester. It measures approximately 19 centimeters by 22
centimeters and is filled with a cotton filler. The edges are finished with
a thin strip of capping. The potholder has an overlapping printed fabric
flap which creates a pocket like effect. One pocket has a ball point pen
and the other has 10 index cards which measure approximately 7 centimeters
by 13 centimeters and are printed with the word "Recipes". There is a loop
in the center of one edge used to hang the potholder. As requested the
samples are being returned.
In your letter, you refer to these items as a six piece kitchen gift
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 criteria is not met since the towels,
potholder, ball point pen, wooden spoon, and index cards in this combination
package are designed to carry out a different activity and meet a divergent
need. The kitchen towels are used for drying dishes, the potholder is used
for handling hot pots and other cookware, ball point pen to write, wooden
spoon to mix or cook with, and the index cards to write on. Therefore, the
combination package is not classifiable as a set and each item is classified
individually.
The applicable subheading for the kitchen towels will be 6302.91.0005,
Harmonized Tariff Schedule of the United States (HTS), which provides for
bed linen, table linen, toilet linen and kitchen linen: other: of cotton...
of pile or tufted construction towels: dish. The rate of duty will be 10.5
percent ad valorem.
The applicable subheading for the potholder will be 6304.92.0000, HTS,
which provides for other furnishing articles, excluding those of heading
9404: not knitted or crocheted, of cotton. The rate of duty is 7.2 percent
ad valorem.
The applicable subheading for the wooden spoon will be 4419.00.4000,
HTS, which provides for tableware and kitchenware, of wood, forks and
spoons. The rate of duty is 5.3 percent ad valorem.
The applicable subheading for the pen will be 9608.10.0000, HTS, which
provides for ball point pens; felt tipped and other porous tipped pens and
markers.... ball point pens. The rate of duty is 0.8 cents each plus 5.4
percent ad valorem.
The applicable subheading for the index cards will be 4823.51.0080,
HTS, which provides for other paper and paperboard, cut to size or shape, of
a kind used for writing, printing or other graphic purposes: printed,
embossed or perforated. The rate of duty is 3 percent ad valorem.
The kitchen towels and potholder fall within textile category
designation 369. Based upon international trade agreements, products of
China are subject to quota and visa requirements.
The designated textile and apparel categories may be subdivided into
parts. If so, visa and quota requirements applicable to the subject
merchandise may be affected. Since part categories are the result of
international bilateral agreements which are subject to frequent
renegotiations and changes, to obtain the most current information
available, we suggest that you check, close to the time of shipment, the
Status Report On Current Import Quotas (Restraint Levels),an internal
issuance of the U.S. Customs Service, which is available for inspection at
your local Customs office.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport