The tariff classification of a place mat and oven mitt from France

NY F82700 February 24, 2000 CLA-2-63:RR:NC:TA:349 F82700 CATEGORY: Classification TARIFF NO.: 6302.51.4000: 6304.92.0000 Mr. Robert Mlockier Nydel S.A. France Mfg. 67-54 Burns Street Forest Hills, NY 11375 RE: The tariff classification of a place mat and oven mitt from France Dear Mr. Mlockier: In your letter dated January 25, 2000 you requested a tariff classification ruling. You submitted a sample of a place mat and an oven mitt. The place mat is made from a printed cotton woven fabric that has been coated with polyvinyl chloride (PVC). It measures 13 x 19 inches. The edges of the place mat are finished with a strip of binding fabric. The round oven mitt or oven glove measures 8 inches in diameter. It is made from a printed cotton woven fabric. The front panel is quilted and consists of two layers of cotton fabric and a polyester fiberfill. The back panel is a single layer of cotton fabric. The edges are finished with a strip of binding fabric. The applicable subheading for the place mat will be 6302.51.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other. The rate of duty will be 6.7 percent ad valorem. The applicable subheading for the oven mitt will be 6304.92.0000, 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 6.7 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division