CLA-2-63:S:N:N6:349 891950
Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038
RE: The tariff classification of kitchen towels, potholders, a wooden
spoon, and magnet 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. 00495B, which consists of
two kitchen towels, two potholders, a wooden spoon, and a magnet. 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 "Santa Claus"
face and holly leaf design. The other side of the towel is white and has
terry loops.
The 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. The
potholders have the same printed design as the towels. They measures
approximately 17 centimeters by 17 centimeters and are filled with a cotton
filler. 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. The magnet is
designed after "Santa's" face. 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,
potholders, wooden spoon, and magnet 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 potholders are used for
handling hot pots and other cookware, the wooden spoon to mix or cook with,
and the magnet as a decorative item to be placed on the refrigerator.
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 potholders 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 magnet will be 6912.00.5000, HTS,
which provides for ceramic tableware, kitchenware, other household articles
and toilet articles, other than of porcelain or china: other. The rate of
duty is 7 percent ad valorem.
The kitchen towels and potholders 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