The tariff classification of an oven mitt, potholder, cushion cover, and apron from India.
Issued March 2, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000, 6211.42.0081
Product description
The instant samples are an oven mitt, potholder, cushion cover, and apron. All four items are made of 100 percent cotton woven fabric with a stripe and checkered design. The oven mitt and potholder are of quilted construction and have a filler. The oven mitt measures 28 centimeters by 15 centimeters. It has an opening at one end which is finished with a thin strip of capping. There is a small loop on the side used to hang the mitt. The potholder measures 21 centimeters square and has the same design as the oven mitt. The edges are finished with a thin strip of capping. There is a loop in the side of one edge used to hang the potholder. The cushion cover measures approximately 46 centimeters square. All four edges are sewn and there is a zipper opening in the back used to accommodate the insertion of a cushion. The apron consist of a woven 100 percent cotton fabric. The garment covers the entire front of the torso and has a textile strap that extends around the neck and a tie fastener at the waist. There is a large pocket in the front.
CBP rationale
The applicable subheading for the oven mitt, potholder, and cushion cover will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The applicable subheading for the apron will be 6211.42.0081, HTS, which provides for track suits, ski-suits and swimwear; other garments: other garments, women's or girls': of cotton, other, other.
Full text
NY 807177 March 2, 1995 CLA-2-63:S:N:N6:349 807177 CATEGORY: Classification TARIFF NO.: 6304.92.0000; 6211.42.0081 Mr. Wayne A. Smith Sr. W.A. Smith International, Incorporated 7522 Connellely Drive Suite-K Hanover, MD 21076 RE: The tariff classification of an oven mitt, potholder, cushion cover, and apron from India. Dear Mr. Smith: In your letter dated February 16, 1995, on behalf of Maris International you requested a classification ruling. The instant samples are an oven mitt, potholder, cushion cover, and apron. All four items are made of 100 percent cotton woven fabric with a stripe and checkered design. The oven mitt and potholder are of quilted construction and have a filler. The oven mitt measures 28 centimeters by 15 centimeters. It has an opening at one end which is finished with a thin strip of capping. There is a small loop on the side used to hang the mitt. The potholder measures 21 centimeters square and has the same design as the oven mitt. The edges are finished with a thin strip of capping. There is a loop in the side of one edge used to hang the potholder. The cushion cover measures approximately 46 centimeters square. All four edges are sewn and there is a zipper opening in the back used to accommodate the insertion of a cushion. The apron consist of a woven 100 percent cotton fabric. The garment covers the entire front of the torso and has a textile strap that extends around the neck and a tie fastener at the waist. There is a large pocket in the front. The applicable subheading for the oven mitt, potholder, and cushion cover will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 7.1 percent ad valorem. The applicable subheading for the apron will be 6211.42.0081, HTS, which provides for track suits, ski-suits and swimwear; other garments: other garments, women's or girls': of cotton, other, other. The rate of duty will be 8.6 percent ad valorem. The oven mitt, potholder, and cushion cover fall within textile category designation 369. The apron falls within textile category designation 359. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa. The designated textile and apparel categories 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
The tariff classification of a pillow cover from China
The tariff classification of dish covers from India
Classification of two Mod Elephant bedding sets made in China
Classification of two Anchors Away bedding sets made in China
The tariff classification of a beach chair pocket towel from China
The tariff classification of throws from India
The tariff classification of Kitchen Utensils and Textile Articles from China
The tariff classification of a pillowcase, flat sheet, duvet cover and pillow sham from Portugal
The tariff classification of a welding apron from China and Cambodia
The tariff classification of an oven mitt from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →