HQ 085843: Oven mitts/barbecue mitts/potholders considered other fur- nishing articles, not other made up articles.

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 085843

                         December 7, 1989




CLA-2 CO:R:C:G  085843  HP

CATEGORY:  Classification

TARIFF NO.:  6304

Mr. Paul R. Andrews
District Director
United States Customs Service
555 Battery Street
P.O. Box 2450
San Francisco, CA 94126

RE:  Oven mitts/barbecue mitts/potholders considered other fur-
     nishing articles, not other made up articles.

Dear Mr. Andrews:

     This is in reply to your memorandum of October 6, 1989,
concerning the tariff classification of oven mitts/potholders.

FACTS:

     In New York Ruling Letter (NYRL) 827547 of January 21, 1988,
and NYRL 831462 of October 11, 1988, the Area Director, New York
Seaport, classified oven mitts/potholders under subheading
6304.93.00, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), as other furnishing articles.

     In NYRL 841349 of June 8, 1989, and NYRL 841417 of June 7,
1989, the Area Director classified these items under subheading
6302.91.0040, HTSUSA, as other kitchen linen.

     In HRL 081314 of May 18, 1989, potholders were classified
under subheading 6307.90.90, HTSUSA, as other made up articles.

ISSUE:

     What is the correct classification of potholders/oven mitts
under the HTSUSA?







LAW AND ANALYSIS:

     In HRL 084854 of June 27, 1989, we reconsidered HRL 081314
with regard to the issue of potholders.  After further review, we
noted the following:

          Although we still maintain that the pothold-
          ers are not considered to be kitchen linen
          under heading 6302, HTSUSA, we conclude that
          heading 6304, which provides for other fur-
          nishing articles, more specifically describes
          the potholders than heading 6307, which pro-
          vides for other made up articles.

                              * * *

               HRL 081314 is modified accordingly.

Accord HRL 085371 of October 26, 1989 (following the modification
in HRL 084854).

     There are no structural differences between barbecue mitts
and oven mitts, and their uses are substantially the same.  We
would therefore classify barbecue mitts under the same provision
as oven mitts/potholders.


                            Sincerely,


                      John Durant, Director
                   Commercial Rulings Division