The tariff classification of an oven mitt from China

N012967 July 3, 2007 CLA-2-63:RR:E:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Leslie A Parmann Town & Country Linen Corp 475 Oberlin Avenue South Lakewood, NJ 08701 RE: The tariff classification of an oven mitt from China Dear Ms. Parmann: In your letter dated June 18, 2007 you requested a classification ruling. You will be importing an oven mitt (style no. KAPM-07). Pictures of the face and back of the mitt were submitted with your request. The mitt is made from cotton woven fabric with terry fabric inside. One side features silicone strips to improve grip. The reverse side has a slit opening used for the insertion of a hand. The applicable subheading for the oven mitt will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The oven mitt falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division