Modification of NYRL 847214, dated November 30, 1989;Classification of barbecue mitt
Issued February 28, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
GRI rules applied: GRI 1
Product description
The merchandise at issue is represented by a sample of a barbecue mitt made of red and white woven cotton fabric with a nonwoven polyester lining.
CBP rationale
Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6216, HTSUSA, -2- provides for gloves, mittens, and mitts. Heading 6304, HTSUSA, provides for other furnishing articles. Customs has traditionally distinguished between gloves and mitts worn as apparel and those designed for use in the kitchen. Headquarters Ruling Letter (HRL) 085843, dated December 7, 1989, classified an oven mitt under Heading 6304. The same ruling indicated that barbecue mitts should be classified under the same provision as oven mitts and potholders.
Full text
HQ 086522 February 28, 1990 CLA-2 CO:R:C:G 086522 DRR CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, Pennsylvania 17105 Re: Modification of NYRL 847214, dated November 30, 1989; Classification of barbecue mitt Dear Ms. Aldinger: This is in further response to your letter of November 10, 1989, to our New York regional office, in which you requested a tariff classification ruling, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for a barbecue mitt from China. Our New York office's response to your November 10, 1989, request, New York Ruling Letter (NYRL) 847214, dated November 30, 1989, classified the mitt in question under subheading 6216.00.3810, HTSUSA. We have had occasion to review that ruling and have determined that it is in error. FACTS: The merchandise at issue is represented by a sample of a barbecue mitt made of red and white woven cotton fabric with a nonwoven polyester lining. ISSUE: Whether the barbecue mitt in question is classifiable under subheading 6216.00.3810, HTSUSA or subheading 6304.92.0000, HTSUSA. LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6216, HTSUSA, -2- provides for gloves, mittens, and mitts. Heading 6304, HTSUSA, provides for other furnishing articles. Customs has traditionally distinguished between gloves and mitts worn as apparel and those designed for use in the kitchen. Headquarters Ruling Letter (HRL) 085843, dated December 7, 1989, classified an oven mitt under Heading 6304. The same ruling indicated that barbecue mitts should be classified under the same provision as oven mitts and potholders. HOLDING: The barbecue mitt in question is classified under subheading 6304.92.0000, HTSUSA, with a duty rate of 7.2 percent ad valorem, and subject to textile visa category 369. This notice to you should be considered a modification of NYRL 847214 under 19 CFR 177.9(d)(1) (1989), copy enclosed. It is not to be applied retroactively to NYRL 847214 (19 CFR 177.9(d)(2) (1989)) and will not, therefore, affect the transaction for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, NYRL 847214 will not be valid precedent. We recognize that pending transactions may be adversely affected by this revocation, in that current contracts for importation arriving at a port subsequent to the release of HRL 086522 will be classified under the new ruling. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of the new ruling as may be dictated by the circumstances. Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. 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, we suggest that you check, close to the time of - 3 - shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. Sincerely, John Durant, Director Commercial Rulings Division Enclosure drimmer library / 086522 1cc: A.D., N.Y. Seaport DRimmer:za:02/28/90
Ruling history
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