The tariff classification of a dish drying mat set from China

N265240 June 12, 2015 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a dish drying mat set from China Dear Ms. Aldinger: In your letter dated May 22, 2015, you requested a tariff classification ruling. The submitted sample is identified as a “Dish Drying Set 3 PK” (Rite Aid Item 9027153). You state that the three items will be imported and sold together as one unit. The dish drying mat is made from 100 percent polyester woven fabric. The fabric is laminated to a layer of plastic foam. All of the edges are finished with an overcast stitch. One side features a stripe pattern while the reverse side is plain. The mat measures approximately 14½ x 19 inches. It is intended to be used underneath a dish drying rack or dishes may be placed directly on the mat to dry. The item identified as a towel is a green colored dish cloth. The cloth is made from 100 percent polyester woven fabric. It measures approximately 15 x 19 inches. All of the edges are finished. The item identified as a scrubber is a dish cloth. The cloth is made from 100 percent polyester woven fabric. One side of the cloth is entirely covered with a white open-mesh fabric. The cloth measures approximately 12 x 12 inches. All of the edges are finished. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking The dish drying mat and dish cloths meet the qualifications of "goods put up in sets for retail sale." The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The essential character of the set is imparted by the dish drying mat. The applicable subheading for the “Dish Drying Set 3 PK” (Rite Aid Item 9027153) will be 6304.93.0000, 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 synthetic fibers.” The duty rate will be 9.3 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 the 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division