CLA-2-63:RR:NC:N3:349 M85291
Leslie A. Parmann
Town & Country Living
475 Oberlin Avenue
South Lakewood, NJ 08701-6904
RE: The tariff classification of a placemat, table runner, oven mitt and potholder from China.
Dear Ms. Parmann:
In your letter dated July 19, 2006 you requested a classification ruling.
You submitted a sample of a placemat (SKU XT1338), an oven mitt and potholder (SKU B2903OM/PM Kitchen Series). You will also import a table runner but a sample was not submitted with your request. The placemat is made from cotton woven fabric and yarns. The face of the placemat is crocheted and features four woven floral circles. The back is made from woven fabric. The face and back are sewn together along the edges. The placemat measures approximately 16 inches square. The table runner will be made from the same fabric and yarn as the placemat.
The outer shell of the oven mitt and potholder are made from 100 percent cotton woven fabric and silicone. They are filled with a cotton batting. The front section of the potholder is covered with textured silicone. The back section of the potholder features a slit opening forming a pocket. There is a textile loop with a small silicone ring sewn to one end of the potholder. The potholder measures approximately 8.5 x 11.5 inches. For the mitt, the entire outer surface of the palm, back of hand and thumb is covered with a textured silicone. The mitt extends beyond the hand providing extra coverage to the arm. The opening on the bottom is finished with a thin strip of capping and a small loop used to hang the mitt on a hook. The oven mitt measures approximately 6 x 15 inches. The textured silicone imparts the essential character of the potholder and oven mitt.
The applicable subheading for the placemat and table runner will be 6302.40.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: table linen, knitted or crocheted: other… of cotton. The duty rate will be 6.8 percent ad valorem.
The applicable subheading for the potholder and oven mitt will be 3924.90.5500, HTSUS, which provides for other household articles and toilet articles, of plastics. The rate of duty will be 3.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The placemat and table runner fall within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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