The tariff classification of oven mitt from China

N257415 September 26, 2014 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Yocasta Pena Best Brands Consumer Products, Inc. 20 West 33rd Street, 5th Floor New York, NY 10001 RE: The tariff classification of oven mitt from China Dear Ms. Pena: In your letter dated September 9, 2014 you requested a tariff classification ruling. The submitted sample, identified as Kitchen Oven Mitt, is a pair of oven mitts tacked to a cardboard backing. The mitts are made from 100 percent cotton woven fabric. They are stuffed with polyester fabric. The mitts measure approximately 15.75 x 7 inches. The outer surface of the hand portion of the mitts (fingers, thumb, palm and back of hand) are printed with a “C” design. The design is stated to be 100 percent silicone. The woven cotton fabric is not completely covered by the silicone. There is a small fabric hang loop at the open end of the mitts. In your letter you suggest classification under subheading 3924.90.5650, HTSUS, which provides for other house hold articles of plastics. The outer surfaces of the mitts are not considered to be plastic but rather a textile fabric. The applicable subheading for the pair of oven 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 rate of duty 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 John.M.Hansen@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division