The tariff classification of a potholder, oven mitt and apron from China

N054782 March 24, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000; 6211.42.0081 Ms. Francine Ramsey Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a potholder, oven mitt and apron from China Dear Ms. Ramsey: In your letter dated March 11, 2009 you requested a classification ruling. The submitted sample, described as “Apple” Apron, Potholder & Oven Mitt Set (67100), consists of a potholder, oven mitt and apron. The outer shell of the oven mitt and potholder is made from 100 percent cotton woven fabric with a cotton filler. The back portion of the potholder and oven mitt is of a quilted construction. The potholder measures approximately 6.5 inches square. The oven mitt measures approximately 6 inches by 10 inches. One corner of the potholder and the oven mitt has a hanging loop. The bib style apron is made from 100 percent cotton woven fabric. The garment covers the entire front of the torso and has a textile strap around the neck and self-fabric ties at the waist. The set is retailed packaged together in a polybag. In your letter you refer to the submitted samples as a “Apple” Apron, Potholder & Oven Mitt Set (67100). The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking. In this instance the second criterion is not met since the items in this set are designed to carry out different activities. Therefore, the items are not classifiable as a set and each item is classified individually. The applicable subheading for the potholder and oven mitt 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 applicable subheading for the apron will be 6211.42.0081, HTSUS, which provides for tracksuits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: other. The duty rate will be 8.1 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/. 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 646-733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division