The tariff classification of potholder and oven mitts from China

N183055 September 23, 2011 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Suzanne Lagay Kay Franco Manufacturing Co., Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of potholder and oven mitts from China Dear Ms. Kay: In your letter dated August 24, 2011 you requested a classification ruling. The submitted samples are referred to as Silicone Coated Oven Mitt, Silicone Coated Pot Holder, Silicone strip/Cotton Pot Mitt and Silicone strip/Cotton Oven Mitt. The outer shell of the Silicone Coated Oven Mitt is made from 100 percent cotton coated woven fabric. It is filled with cotton batting. The fabric is printed with a rooster design. The oven mitt measures 7 x 13 inches. The mitt extends beyond the hand providing extra coverage to the arm. The opening on the bottom is finished with a thin strip of capping and a small loop used to hang the mitt. The Silicone Coated Pot Holder is made from 100 percent cotton woven fabric with a cotton fill. The fabric is printed with a rooster design. One side is coated with silicone. It measures 7 x 9 inches. The edges are finished with a strip of woven fabric. There is a small loop used to hang the pot holder. The Silicone strip/Cotton Pot Mitt is made from 100 percent cotton woven fabric on one side and a woven cotton terry fabric on the other. It contains a cotton fill. The flat woven side of the pot mitt features narrow silicone strips. An approximately 6.5 x 8 inches piece of cotton woven fabric is added over the terry side forming a pocket. The pot mitt measures 7.5 x 11.5 inches. The edges of the pot mitt are finished with a strip of fabric. The Silicone strip/Cotton Oven Mitt is made from 100 percent cotton woven fabric on one side and a woven cotton terry fabric on the inside. It has a cotton fill. All three layers are quilted together. The top portion of the mitt features thin strips of silicone on both sides. The mitt measures 7 x 14 inches. It extends beyond the hand providing extra coverage to the arm. The opening on the bottom is finished with a thin strip of capping and a small loop used to hang the mitt. The applicable subheading for the potholder and mitts 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. 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