CLA-2-63:RR:NC:TA:349 K84421
Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of a kitchen towel, pot holder, oven mitt, placemat and tie towel from China.
Dear Mr. Hoffacker:
In your letter dated March 18, 2004 you requested a classification ruling on behalf of Big Lots Stores, Inc.
The submitted sample, article # 1000296 “Kitchen Ensemble”, consists of a kitchen towel, potholder, oven mitt, placemat and tie towel. The items will be available in two styles with a snowman or Santa motif. At this moment we are unable to provide a ruling on the “kitchen ensemble” with a Santa motif. The issue of the scope of the term “festive articles” under 9505 is currently pending before the United States Court of Appeals for the Federal Circuit in the matter of Park B. Smith Ltd. V. United States, Court of Appeals No. 01-1578 (cross appeal # 01-1586). Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued with respect to any issue which is pending before the Court.
The snowman kitchen towel is made from 100 percent cotton terry toweling fabric. All of the edges are finished. One end of the towel features an appliqued face of a snowman with earmuffs and scarf. The towel measures approximately 16 x 24.5 inches.
The outer shell of the snowman pot holder and oven mitt is made from 100 percent cotton woven fabric. They both contain a cotton filler. The potholder measures 7 x 8 inches and the oven mitt measures 7 x 10.5 inches. The oven mitt has an opening at one end used to accommodate the insertion of a hand. Both items are printed with the face of a snowman and snowflakes.
The rectangular snowman placemat measures 12 x 17. It is made from 100 percent cotton woven fabric. The edges are finished with a red whipstitch. A section of one side is printed with a snowman face and snowflakes.
The snowman tie towel is comprised of a padded top portion and a terry towel bottom portion. The top portion is stylized to resemble the top half of a snowman. The face and hands contain a cotton filler covered with cotton woven fabric. It has two tie strings on the top portion. Attached to the bottom of the pad is a towel made from percent 55 percent ramie and 45 percent cotton woven fabric. The towel is folded in thirds and measures approximately 11-1/2 inches by 17 inches. The face of the towel is cut terry and the back of the towel has terry loops. All of the items will be imported separately.
The applicable subheading for the snowman 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 duty rate will be 9.1 percent ad valorem.
The applicable subheading for the snowman pot holder and oven mitt will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 6.3 percent ad valorem.
The applicable subheading for the snowman placemat will be 6302.51.4000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The rate of duty will be 6.3 percent ad valorem.
The applicable subheading for the snowman tie towel will be 6302.99.2000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of other textile materials: other. The duty rate will be 8.4 percent ad valorem.
The kitchen towel, potholder, oven mitt and placemat fall within category designation 369. The tie towel falls within textile category designation 899. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division