The tariff classification of a pot grip, pot handle and oven mitt from China

N240352 April 30, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 4016.10.0000; 6304.91.0040; 6307.90.9889 Ms. Joyce Chan Sourceman, Inc. 601 S. Palm St., Suite F La Habra, CA 90631 RE: The tariff classification of a pot grip, pot handle and oven mitt from China Dear Ms. Chan: In your letter dated March 27, 2013, you requested a tariff classification ruling. Three samples were provided with your letter. The pot grip measures 7 ½ inches by 4 inches. The face of the grip is roughly oval in shape and is composed of unbacked cellular neoprene rubber with a textured surface. Two pieces of cellular neoprene rubber backed with polyester fabric printed with flower designs are sewn to the back of the oval to form pockets so that the fingers can be placed inside to hold the grip securely. The unbacked rubber face of the pot grip is the component that comes in touch with the hot surface of the pot and is considered to be the component that imparts the essential character. The pot handle measures 6 inches by 2 ½ inches. It is a pouch-like product designed to slip over a pot handle to provide protection from burns. It is composed of cellular neoprene rubber laminated to polyester fabric printed with flower designs. This construction is considered to be of textile for tariff classification purposes. One side of the pot handle is made with the printed textile surface facing the inside while the other side is made with the printed textile surface facing the outside. The oven mitt measures 11 inches by 7 inches. One side is composed of the same neoprene rubber/printed polyester textile fabric laminate that is used to construct the pot handle described above. The other side is composed of cellular neoprene rubber laminated to a brushed textile fabric. This construction is also considered to be of textile for tariff classification purposes. The applicable subheading for the pot grip 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. The applicable subheading for the pot handle will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The applicable subheading for the oven mitt will be 6304.91.0040, HTSUS, which provides for other furnishing articles, excluding those of heading 9404, other: knitted or crocheted…of man-made fibers. The rate of duty will be 5.8 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division