CLA-2-63:S:N:N6: 349 882376
Mr. Ron Sias
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038
RE: The tariff classification of a kitchen towel, dishcloth, and
potholder from Taiwan.
Dear Mr. Sias:
In your letter dated January 28, 1993, on behalf of F.W.
Woolworth Co., you requested a tariff classification ruling.
The instant samples are a kitchen towel, dishcloth, and
potholder. All three samples are made of 100 percent woven terry
toweling material. The kitchen towel measures approximately 14-
1/2 inches by 25 inches and all four edges are hemmed. The upper
portion is predominately of uncut terry loops forming a stripe
and popcorn effect design. Each end has two small flat woven
sections.
The dishcloth measures approximately 10-1/2 inches by 11-
1/4 inches and the edges are finished with an overlock stitch.
It is of the same construction as the kitchen towel.
The potholder measures approximately 7-1/8 inches by 7-3/4
inches. The upper portion is composed of uncut terry loops
forming a stripe and popcorn effect design. The edges are
finished with a thin strip of capping. 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 three piece
kitchen towel 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
potholder in this combination package is designed to carry out a
different activity and meet a divergent need. The kitchen towel
is used for drying dishes, the dishcloth is used to wash 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
(HTS), 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 rate of duty will be 10.3 percent ad valorem.
The applicable subheading for the dishcloth will be
6307.10.2027, HTS, which provides for other made up articles,
including dress patterns: floorcloths, dishcloths, dusters and
similar cleaning cloths: other... dishcloths: of cotton. The
rate of duty is 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 kitchen towel, dishcloth, and potholder fall within
textile category designation 369. Based upon international trade
agreements, products of Taiwan 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