Modification of NYRL 827973 issued March 7, 1988

HQ 086000 January 9, 1990 CLA-2 CO:R:C:G 086000 CB CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. Jack Golla Action Industries, Inc. Allegheny Industrial Park Cheswick, PA 15024 RE: Modification of NYRL 827973 issued March 7, 1988 Dear Mr. Golla: Pursuant to your letter of October 2, 1989, we have reviewed NYRL 827973, issued on March 7, 1988, which ruling classified a potholder and mitt set in subheading 6302.93.2000, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen, of man-made fibers, other. Upon further consideration, that classification is determined to be in error. Pursuant to 19 CFR 177.9(d), NYRL 827973 is modified in the following respect. We conclude that heading 6304, HTSUSA, which provides for other furnishing articles, more specifically describes the potholder and mitt set than heading 6302, HTSUSA. General Rule of Interpretation 3(a) states, that where an article is, prima facie, classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. The appropriate subheading for the subject set under heading 6304 is subheading 6304.93.0000, HTSUSA, textile category is 666. The applicable rate of duty is 10.6 percent ad valorem. NYRL 827973 is modified accordingly. Sincerely, John Durant, Director Commercial Rulings Division