HQ 084933: Classification of a bakers' pad

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 084933

                       September 27, 1989



CLA-2  CO:R:C:G  084933  CC

CATEGORY:  Classification

TARIFF NO.:  6307.90.9050

Mr. Sheldon Cohen
Magid Glove and Safety Manufacturing Co.
2060 North Kolmar Ave.
Chicago, IL  60639

RE:  Classification of a bakers' pad

Dear Mr. Cohen:

     This letter is in response to your inquiries requesting a
binding classification ruling of a bakers' pad.  A sample was
submitted for examination.

FACTS:

     The merchandise at issue is a bakers' pad from Hong Kong,
composed of coarse, thick, 100 percent cotton terry cloth.  It
measures approximately 9 by 11 inches and has a slit at the top,
through which workers can put their hands.  The bakers' pad is
used in commercial bakeries as hot pads for handling hot pans.

ISSUE:

     What is the classification of the bakers' pad?

LAW AND ANALYSIS:

     Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification shall be determined according
to the terms of the headings and any relative section or chapter
notes.

     Heading 6302, HTSUSA, provides for kitchen linen, among
other articles.  According to the Explanatory Notes, the
official interpretation of the HTSUSA at the international
level, articles in Heading 6302 are usually made of cotton or
flax, and kitchen linen includes articles such as tea towels and
glass cloths.  We find that the bakers' pad is not the kind of
article included as kitchen linen, according to the Explanatory
Notes.  Instead, the bakers' pad is classifiable as other made up
articles in Heading 6307, HTSUSA.

HOLDING:

     The sample at issue is classified under subheading
6307.90.9050, HTSUSA, as other made up articles, other, other,
other, dutiable at a rate of 7 percent ad valorem.





                                   Sincerely,




                                   John Durant, Director
                                   Commercial Rulings Division