The tariff classification of an apron, hat, oven mitt, potholder, and spoon from China.

NY M84906 August 04, 2006 CLA-2-62:RR:NC:3:353 M84906 CATEGORY: Classification TARIFF NO.: 6211.42.0081, 6211.43.0091, 6505.90.2060, 6505.90.8090, 6304.92.0000, 6304.93.0000, 6304.99.6020, 4419.00.4000 Mr. Geoffrey Greenberg Creative Designs International, Ltd. 2540 Metropolitan Drive Trevose, PA 19053-6735 RE: The tariff classification of an apron, hat, oven mitt, potholder, and spoon from China. Dear Mr. Greenberg: In your letter dated June 22, 2006, you requested a classification ruling. As requested, the samples will be returned to you. The submitted samples are Items 81470 and 81639 Cookin For Kid cook outfits packaged for retail sale. Item 81470 consists of an apron, chef’s hat, pair of oven mitts and a spoon. Item 81639 consists of an apron, chef’s hat, oven mitt, potholder and spoon. Examination of the aprons, hats, oven mitts and potholder reveals they are constructed of woven cotton or of woven man-made fiber fabric. The bib aprons feature neck and waist ties and 3 waist pockets. The hats are chef-style. The oven mitts fit a child’s hand. The potholder measures approximately 5½ inches square. The spoon is made of wood. You believe that the items should be classified as a set in heading 9505 due to the flimsy construction of the apron. However, the items are not a costume of heading 9505 because the items are functional and the apron is not of flimsy construction, but well-made and is considered a normal article of apparel. Items 81470 and 81639 are designed to carry out different activities and divergent needs. The apron protects while cooking. The hat identifies you as a cook. The oven mitt and potholder are furnishings. The combination package is not classifiable as a set and each item is classified individually. The applicable subheading for the aprons, if of cotton, will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, women’s or girls’: of cotton: other. The duty rate will be 8.1 percent ad valorem. The textile category designation is 359. The applicable subheading for the aprons, if of man-made fibers, will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, women’s or girls’: of man-made fibers: other. The duty rate will be 16 percent ad valorem. The textile category designation is 659. The applicable subheading for the hats, if of cotton, will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hat and other headgear…made up from lace, felt or other textile fabrics, in the piece (but not in strips), whether or not lined or trimmed…other: of cotton, flax or both: not knitted…headwear of cotton, other. The duty rate will be 7.5 percent ad valorem. The textile category designation is 359. The applicable subheading for the hats, if of man-made fibers, will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hat and other headgear…made up from lace, felt or other textile fabrics, in the piece (but not in strips), whether or not lined or trimmed…other: of man-made fibers: other: not in part of braid, other: other: other. The duty rate will be 18.7 cents per kilogram plus 6.8 percent ad valorem. The textile category designation is 659. The applicable subheading for the oven mitts and potholder, if of cotton, will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 percent ad valorem. The textile category designation is 369. The applicable subheading for the oven mitts and potholder, if of synthetic fibers, will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent ad valorem. The textile category designation is 666. The applicable subheading for the oven mitts and potholder, if of artificial fibers, will be 6304.99.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials, other: other, of artificial fibers. The duty rate will be 3.2 percent ad valorem. The textile category designation is 666. The applicable subheading for the spoon will be 4419.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware and kitchenware, of wood: forks and spoons. The duty rate will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division