HQ 085255: Modification of NYRL 837263, dated March 14, 1989

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 085255

                       September 19, 1989

CLA-2 CO:R:C:G  085255  CB

CATEGORY:  Classification

TARIFF NO.:  6304.92.0000

Mr. James J. Hunter
Cecil Saydah Company
2935 East 12th Street
P. O. Box 23913
Los Angeles, CA  90023

RE:  Modification of NYRL 837263, dated March 14, 1989

Dear Mr. Hunter:

     On March 14, 1989, a classification ruling was issued (NYRL
837263) classifying a potholder in subheading 6302.91.0040, which
provides for toilet linen and kitchen linen, other, of cotton,
other.  Upon further consideration, that classification is
determined to be in error.

     Pursuant to 19 CFR 177.9(d), NYRL 837263 is modified in the
following respect.  We conclude that heading 6304, HTSUSA, which
provides for other furnishing articles, more specifically
describes the potholders than heading 6302, HTSUSA.  General
Rule of Interpretation 3(a) states that, where an article is,
prima facie, classifiable under two or more headings, the heading
which provides the most specific description shall be preferred
to headings providing a more general description.  We find that
potholders are considered other furnishing articles.  The
appropriate subheadings for the subject potholders under heading
6304 is subheading 6304.92.0000, HTSUSA, textile category 369.
The applicable rate of duty is 7.2 percent ad valorem.

     NYRL 837263 is modified accordingly.

                                Sincerely,




                                John Durant, Director
                                Commercial Rulings Division