Modification of NYRL 837263, dated March 14, 1989

HQ 085255 September 19, 1989 CLA-2 CO:R:C:G 085255 CB CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. James J. Hunter Cecil Saydah Company 2935 East 12th Street P. O. Box 23913 Los Angeles, CA 90023 RE: Modification of NYRL 837263, dated March 14, 1989 Dear Mr. Hunter: On March 14, 1989, a classification ruling was issued (NYRL 837263) classifying a potholder in subheading 6302.91.0040, which provides for toilet linen and kitchen linen, other, of cotton, other. Upon further consideration, that classification is determined to be in error. Pursuant to 19 CFR 177.9(d), NYRL 837263 is modified in the following respect. We conclude that heading 6304, HTSUSA, which provides for other furnishing articles, more specifically describes the potholders than heading 6302, HTSUSA. General Rule of Interpretation 3(a) states that, where an article is, prima facie, classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. We find that potholders are considered other furnishing articles. The appropriate subheadings for the subject potholders under heading 6304 is subheading 6304.92.0000, HTSUSA, textile category 369. The applicable rate of duty is 7.2 percent ad valorem. NYRL 837263 is modified accordingly. Sincerely, John Durant, Director Commercial Rulings Division