CLA-2-63:S:N:N6: 349 883181
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 China.
Dear Mr. Sias:
In your letter dated February 19, 1993, on behalf of F.W.
Woolworth Co., you requested a tariff classification ruling.
The instant samples are a kitchen towel, dishcloth, and
potholder. The kitchen towel and dishcloth are made of 100
percent cotton woven terry toweling material, and the potholder
is made of 100 percent cotton woven fabric with a polyester
filler. As stated in your letter the kitchen towel measures 15
inches by 23 inches, the dishcloth 12 inches by 12 inches, and
the potholder 7 inches by 7 inches. Two edges of the kitchen
towel are hemmed and there is one inch fringe in the warp
direction. One side of the towel is velour with the words
"kitchen towel" printed on the right side. The dishcloth
measures 12 inches by 12 inches and the edges are finished with
an overlock stitch.
The potholder measures 7 inches by 7 inches. 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. All three samples
contain a floral design. 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
6302.91.0005, 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 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 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