The tariff classification of a pot holder from China
Issued September 17, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The submitted sample, identified as Style # 15-39521, is a combination kitchen towel and pot holder also known as Moppine. The instant sample is a 100 percent cotton yarn dyed striped towel with a honeycomb or waffle weave construction. It measures approximately 18.5 x 27.5 inches and is hemmed on all sides. Rounded pockets are sewn to opposite corners of the towel. These pockets are lined and padded on both sides. There is a fabric hang loop sewn to the center of one of the long sides. The pockets are used as pot holders to handle hot pots while the towel portion serves to both protect the user from spills while using the potholder and to mop up messes in the kitchen.
CBP rationale
The applicable subheading for the Moppine 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.
Full text
N245620 September 17, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Carol Robertson Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of a pot holder from China Dear Ms. Robertson: In your letter dated August 23, 2013 you requested a tariff classification ruling on behalf of California Innovations, Inc. The submitted sample, identified as Style # 15-39521, is a combination kitchen towel and pot holder also known as Moppine. The instant sample is a 100 percent cotton yarn dyed striped towel with a honeycomb or waffle weave construction. It measures approximately 18.5 x 27.5 inches and is hemmed on all sides. Rounded pockets are sewn to opposite corners of the towel. These pockets are lined and padded on both sides. There is a fabric hang loop sewn to the center of one of the long sides. The pockets are used as pot holders to handle hot pots while the towel portion serves to both protect the user from spills while using the potholder and to mop up messes in the kitchen. The applicable subheading for the Moppine 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 rate of duty 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/. 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, Myles B. Harmon Acting Director National Commodity Specialist Division
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