Oven mitts/barbecue mitts/potholders considered other fur- nishing articles, not other made up articles.

HQ 085843 December 7, 1989 CLA-2 CO:R:C:G 085843 HP CATEGORY: Classification TARIFF NO.: 6304 Mr. Paul R. Andrews District Director United States Customs Service 555 Battery Street P.O. Box 2450 San Francisco, CA 94126 RE: Oven mitts/barbecue mitts/potholders considered other fur- nishing articles, not other made up articles. Dear Mr. Andrews: This is in reply to your memorandum of October 6, 1989, concerning the tariff classification of oven mitts/potholders. FACTS: In New York Ruling Letter (NYRL) 827547 of January 21, 1988, and NYRL 831462 of October 11, 1988, the Area Director, New York Seaport, classified oven mitts/potholders under subheading 6304.93.00, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as other furnishing articles. In NYRL 841349 of June 8, 1989, and NYRL 841417 of June 7, 1989, the Area Director classified these items under subheading 6302.91.0040, HTSUSA, as other kitchen linen. In HRL 081314 of May 18, 1989, potholders were classified under subheading 6307.90.90, HTSUSA, as other made up articles. ISSUE: What is the correct classification of potholders/oven mitts under the HTSUSA? LAW AND ANALYSIS: In HRL 084854 of June 27, 1989, we reconsidered HRL 081314 with regard to the issue of potholders. After further review, we noted the following: Although we still maintain that the pothold- ers are not considered to be kitchen linen under heading 6302, HTSUSA, we conclude that heading 6304, which provides for other fur- nishing articles, more specifically describes the potholders than heading 6307, which pro- vides for other made up articles. * * * HRL 081314 is modified accordingly. Accord HRL 085371 of October 26, 1989 (following the modification in HRL 084854). There are no structural differences between barbecue mitts and oven mitts, and their uses are substantially the same. We would therefore classify barbecue mitts under the same provision as oven mitts/potholders. Sincerely, John Durant, Director Commercial Rulings Division