The tariff classification of an oven mitt from China

N278635 October 23, 2016 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Jessica Rowe Blue Q Corporation 103 Hawthorne Avenue Pittsfield, Massachusetts 01201 RE: The tariff classification of an oven mitt from China Dear Ms. Rowe: In your letter dated August 11, 2016, you requested a tariff classification ruling. The submitted sample is an oven mitt presented in a farm motif. The mitt consists of an outer shell of 100 percent cotton, printed, woven fabric and a 100 percent cotton lining that is quilted to a 65 percent cotton and 35 percent polyester fill. The oven mitt features two separate compartments, one for the thumb, and the other for four fingers. The bottom portion of the mitt contains an opening used for the insertion of the hand that is finished with a contrasting color woven binding fabric. A small loop used to hang the mitt is attached to one side. The oven mitt measures approximately 12½ x 7¼ inches. 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 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division