Reconsideration of NYRL 833237
Issued October 26, 1989 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The merchandise at issue consists of two styles of potholders, produced in China. The first, Style 1557, is a 100% woven cotton tattersall potholder with a woven fabric edging and a loop for hanging. The second, Style 2060, is a 100% woven cotton terry popcorn fabric with a woven fabric edging and a loop for hanging. A bar mop, also classified in NYRL 833237, is not subject to this reconsideration . In NYRL 833237, we classified both styles under heading 6302 , Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as kitchen linen. You claim either heading 6304 or 6307, HTSUSA, is more appropriate.
CBP rationale
In HRL 081314 of May 18, 1989, we classified, inter alia, potholders as other made up articles in heading 6307, HTSUSA. In HRL 084854 LS of June 27 , 1989, however, we modified HRL 081314 with respect to potholders as follows. ... HRL 081314 is modified in the following respect. Although we still maintain that the potholders are not considered to be kitchen linen under heading 6302, HTSUSA, we conclude that heading 6304, which provides for other furnishing articles, more specifically describes the potholders than heading 6307, which provides for other made up articles.
Full text
HQ 085371 October 26, 1989 CLA-2 CO:R:C:G 085371 HP CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Ralph H. Sheppard Adduci, Mastriani, Meeks & Schill 551 Fifth Avenue New York, NY 10176 RE: Reconsideration of NYRL 833237 Dear Mr. Sheppard: This is in reply to your letter of August 18, 1989, requesting reconsideration of NYRL 833237 of November 22, 1989. Please reference your client Win-Tex Products, Inc. FACTS: The merchandise at issue consists of two styles of potholders, produced in China. The first, Style 1557, is a 100% woven cotton tattersall potholder with a woven fabric edging and a loop for hanging. The second, Style 2060, is a 100% woven cotton terry popcorn fabric with a woven fabric edging and a loop for hanging. A bar mop, also classified in NYRL 833237, is not subject to this reconsideration . In NYRL 833237, we classified both styles under heading 6302 , Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as kitchen linen. You claim either heading 6304 or 6307, HTSUSA, is more appropriate. ISSUE: Whether potholders are classified as kitchen linen under the HTSUSA? LAW AND ANALYSIS: In HRL 081314 of May 18, 1989, we classified, inter alia, potholders as other made up articles in heading 6307, HTSUSA. In HRL 084854 LS of June 27 , 1989, however, we modified HRL 081314 with respect to potholders as follows. ... HRL 081314 is modified in the following respect. Although we still maintain that the potholders are not considered to be kitchen linen under heading 6302, HTSUSA, we conclude that heading 6304, which provides for other furnishing articles, more specifically describes the potholders than heading 6307, which provides for other made up articles. HOLDING: As a result of the foregoing, the instant merchandise is classified under subheading 6304.92.0000, HTSUSA, as textile category 369, as other furnishing articles, excluding those of heading 9404, other, not knitted or crocheted, of cotton . The applicable rate of duty is 7.2 percent ad valorem. The designated textile and apparel category 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 issuance of the U .S. Customs Service, which is updated weekly and is available at your local Customs office. Due to the changeable nature of the statistical annotation ( the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements. Pursuant to section 177.9, Customs Regulations (19 C.F.R. 177.9), the ruling letter of November 22, 1988 is modified in conformity with the foregoing . Sincerely, John Durant, Director Commercial Rulings Division
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