Modification of HRL 084933 CC, dated September 27, 1989

HQ 086521 February 28, 1990 CLA-2: CO:R:C:G 086521 DRR x-ref 084933 CC CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Sheldon Cohen Magid Glove and Safety Manufacturing Co. 2060 North Kolmar Ave. Chicago, Illinois 60639 Re: Modification of HRL 084933 CC, dated September 27, 1989 Dear Mr. Cohen: This is in further response to your letter of May 25, 1989, to our New York regional office, in which you requested a tariff classification ruling, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for a bakers' pad from Hong Kong. Customs Headquarter's response to your May 25, 1989, request, Headquarters Ruling Letter (HRL) 084933, dated September 27, 1989, classified the item in question under subheading 6307.90.9050, HTSUSA. We have had occasion to review that ruling and have determined that it is in error. FACTS: The merchandise at issue is a bakers' pad made of coarse, heavyweight 100 percent cotton terry cloth fabric. It measures approximately nine by eleven inches, with a slit at the top, through which a worker can insert his or her hands. The pad is used in commercial bakeries to handle hot pans. ISSUE: Whether the baker's pad in question is classifiable under subheading 6307.90.9050, HTSUSA or subheading 6304.92.0000, HTSUSA. LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), 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 6307, HTSUSA, -2- provides for other made up articles. Heading 6304, HTSUSA, provides for other furnishing articles. Headquarters Ruling Letter (HRL) 085843, dated December 7, 1989, classified an oven mitt under Heading 6304. The same ruling indicated that barbecue mitts should be classified under the same provision as oven mitts and potholders. In light of the fact that bakers' pads serve essentially the same function as oven mitts and barbecue mitts, they should be classified under the same provision. HOLDING: The bakers' pad in question is classified under subheading 6304.92.0000, HTSUSA, with a duty rate of 7.2 percent ad valorem, and subject to textile visa category 369. This notice to you should be considered a modification of HRL 084933 under 19 CFR 177.9(d)(1) (1989), copy enclosed. It is not to be applied retroactively to HRL 084933 (19 CFR 177.9(d)(2) (1989)) and will not, therefore, affect the transaction for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, HRL 084933 will not be valid precedent. We recognize that pending transactions may be adversely affected by this revocation, in that current contracts for importations arriving at a port subsequent to the release of HRL 086521 will be classified under the new ruling. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of the new ruling as may be dictated by the circumstances. Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, the importer should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and - 3 - changes, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. Sincerely, John Durant, Director Commercial Rulings Division Enclosure 6 cc: A.D., N.Y. Seaport D. Rimmer library/za/lw