The tariff classification of a potholder and oven mitt from China

N090421 February 1, 2010 CLA-2-40:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 4016.10.0000 Ms. Gita Yao Milgram & Company Ltd. 500-407 McGill Montreal, Quebec, Canada H2Y 2G7 RE: The tariff classification of a potholder and oven mitt from China Dear Ms. Yao: In your letter dated January 5, 2010, you requested a tariff classification ruling. The sample submitted with your request is identified as item 76900 Gourmet Pro potholder and oven mitt set. The potholder and mitt are each made of a combination of neoprene rubber and cotton fabric. The potholder measures approximately 7 ¾ inches by 8 ½ inches. The back of the potholder consists of quilted cotton fabric and features a pocket so the user may place his hand inside the potholder in order to grasp hot items. The front of the potholder is made of cellular neoprene rubber backed with nonwoven textile fabric for mere reinforcement. This backed neoprene is considered to be rubber material for tariff purposes. The neoprene is the component that is exposed directly to hot surfaces and that protects against the heat. The textured neoprene face provides a secure gripping surface. The essential character of this composite article is imparted by the neoprene rubber. The oven mitt measures approximately 12 ½ inches by 5 inches. The lower portion of the mitt extending over the wrist area is made of quilted cotton fabric. The upper portion of the mitt covering the upper palm and the four fingers on both the front and back is made of cellular neoprene rubber backed with nonwoven textile fabric for mere reinforcement. The surface of the neoprene is textured to increase its gripping ability. The essential character of this composite article is imparted by the neoprene rubber. The applicable subheading for the potholder and oven mitt assortment, style 76900, will be 4016.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: of cellular rubber. The rate of duty will be free. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division