CBP Ruling R01664 — The tariff classification of an oven glove from Ireland.

Tariff classification

Headings: 6304

Product description

You will be exporting a product referred to as the “Linen Union Oven Glove”. A photo of the oven glove was included with your request. The glove is comprised of one long piece of cloth with padded pockets at each end. The fabric is stated to be made from 50 percent linen and 50 percent cotton. Please note, due to the fact that the oven glove constructed of a 50/50 blend of fibers, it is classified using Section XI Subheading Note 2(A) and Section Note 2(A). The oven glove will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The oven glove may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

CBP rationale

The applicable subheading for the oven glove will be 6304.99.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: of vegetable fibers: other.

Full text

NY R01664 April 12, 2005 CLA-2-63:RR:NC:N3:349 R01664 CATEGORY: Classification TARIFF NO.: 6304.99.3500 Ms. Emma N. Hipwell O’Carroll’s Irish Epicurean Trading Ltd. Balinroe Upper Wicklow, Ireland RE: The tariff classification of an oven glove from Ireland. Dear Ms. Hipwell: In your letter dated March 22, 2005 you requested a classification ruling on behalf of Bog Standard Products Ltd. You will be exporting a product referred to as the “Linen Union Oven Glove”. A photo of the oven glove was included with your request. The glove is comprised of one long piece of cloth with padded pockets at each end. The fabric is stated to be made from 50 percent linen and 50 percent cotton. Please note, due to the fact that the oven glove constructed of a 50/50 blend of fibers, it is classified using Section XI Subheading Note 2(A) and Section Note 2(A). The oven glove will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The oven glove may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. The applicable subheading for the oven glove will be 6304.99.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: of vegetable fibers: other. The duty rate will be 11.3 percent ad valorem. 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

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