Classification of a bakers' pad

HQ 084933 September 27, 1989 CLA-2 CO:R:C:G 084933 CC CATEGORY: Classification TARIFF NO.: 6307.90.9050 Mr. Sheldon Cohen Magid Glove and Safety Manufacturing Co. 2060 North Kolmar Ave. Chicago, IL 60639 RE: Classification of a bakers' pad Dear Mr. Cohen: This letter is in response to your inquiries requesting a binding classification ruling of a bakers' pad. A sample was submitted for examination. FACTS: The merchandise at issue is a bakers' pad from Hong Kong, composed of coarse, thick, 100 percent cotton terry cloth. It measures approximately 9 by 11 inches and has a slit at the top, through which workers can put their hands. The bakers' pad is used in commercial bakeries as hot pads for handling hot pans. ISSUE: What is the classification of the bakers' pad? LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6302, HTSUSA, provides for kitchen linen, among other articles. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, articles in Heading 6302 are usually made of cotton or flax, and kitchen linen includes articles such as tea towels and glass cloths. We find that the bakers' pad is not the kind of article included as kitchen linen, according to the Explanatory Notes. Instead, the bakers' pad is classifiable as other made up articles in Heading 6307, HTSUSA. HOLDING: The sample at issue is classified under subheading 6307.90.9050, HTSUSA, as other made up articles, other, other, other, dutiable at a rate of 7 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division