Base
8849511993-04-27New YorkClassification

The tariff classification of a potholder, oven mitt, dish towel, apron, and tablecloth from India.

U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

6304.92.0000

$9.1M monthly imports

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Court Cases

4 cases

CIT & Federal Circuit

Ruling Age

33 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates monthly

Summary

The tariff classification of a potholder, oven mitt, dish towel, apron, and tablecloth from India.

Ruling Text

NY 884951 April 27, 1993 CLA-2-63:S:N:N6: 349 884951 CATEGORY: Classification TARIFF NO.: 6304.92.0000; 6302.91.0045; 6211.42.0080; 6302.51.2000 Mr. Thomas F. Bell Park Imports P.O. Box 10038 305 South Center Street Goldsboro, North Carolina 27532 RE: The tariff classification of a potholder, oven mitt, dish towel, apron, and tablecloth from India. Dear Mr. Bell: In your letter dated April 9, 1993 you requested a tariff classification ruling. The instant samples are a potholder, oven mitt, dish towel, apron, and tablecloth. The potholder and oven mitt are constructed of a 100 percent cotton woven fabric shell stuffed with a polyester filler. The potholder measures 8 inches square. The edges are finished with a thin strip of capping. There is a loop on the side of on edge used to hang the potholder. It is of quilted construction and contains a checkered design. The oven mitt measures 6 inches by 12 inches. The palm and thumb are of quilted construction and contain a checkered design. In addition, the bottom is finished with a thin strip of capping, and there is a small loop on the side used to hang the mitt on a hook. The dish towel is made of 100 percent cotton woven yarn dyed fabric. It measures approximately 20 inches by 29 inches. It is green and tan with a checkered design. The apron consist of a woven 100 percent cotton fabric. The garment covers the entire front of the torso and has a textile strap that extends around the neck and a tie fastener at the waist. There is a pocket on both sides at the front. The tablecloth is made of 100 percent cotton woven yarn dyed fabric. All four edges are hemmed and it contains plaid design in various colors. In your letter you state the tablecloth will be imported in three sizes; 54 inches by 54 inches, 60 inches by 84 inches, and 70 inches round. The applicable subheading for the potholder and oven mitt will be 6304.92.0000, 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 cotton. The rate of duty will be 7.2 percent ad valorem. The applicable subheading for the dish towel will be 6302.91.0045, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton... other: towels: other: dish. The rate of duty will be 10.5 percent ad valorem. The applicable subheading for the apron will be 6211.42.0080, HTS, which provides for track suits, ski-suits and swimwear; other garments: other garments, women's or girls': of cotton, other, other. The applicable subheading for the tablecloth will be 6302.51.2000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: tablecloths and napkins: other: plain woven. The rate of duty is 5.5 percent ad valorem. The oven mitt, potholder, dish towel, and tablecloth fall within textile category designation 369 and the apron falls within textile category designation 359. Based upon international trade agreements, products of India are subject to visa and quota requirements. The designated textile and apparel categories 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 changes, to obtain the most current information available, 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. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport