HQ 086356: Request for reconsideration of NYRL 848120; Textile Potholder

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 086356
                      May 18, 1990



CLA-2  CO:R:C:G  086356  JS

CATEGORY:  Classification

TARIFF NO.:  6304.93.0000

Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10004

RE:  Request for reconsideration of NYRL 848120; Textile
 Potholder

Dear Mr. Shoichet:

     This is in response to your letter of January 15, 1990, in
which you requested a reconsideration, on behalf of your client
McCrory Stores, with respect to NYRL 848120 dated December 29,
1989.  NYRL 848120 classified a potholder in subheading 6304.93.
0000, Harmonized Tariff Schedule of the United States Annotated
("HTSUSA"), which provides for other furnishing articles,
excluding those of heading 9404: other: not knitted or crocheted,
of synthetic fibers.  Upon further review, that classification is
determined to be correct.

FACTS:

     The merchandise at issue is a 7"x 7" potholder, the shell of
which is composed of a quilted woven fabric containing 65%
polyester and 35% cotton.  The filling of the potholder is 100%
cotton batting, and a plastic ring is attached to one corner.

     The sample will be returned to you under separate cover, as
requested.

ISSUE:

     Whether the outer shell fabric or the inner stuffing of a
potholder provides its essential character for purposes of
classification under the HTSUSA?






LAW AND ANALYSIS:

     General Rule of Interpretation ("GRI") 3(b) states that:

     (b)  Mixtures, composite goods consisting of different
          materials or made up of different components, and
          goods put up in sets for retail sale, which cannot be
          classified by reference to 3(a), shall be classified
          as if they consisted of the material or component
          which gives them their essential character, insofar as
          this criterion is applicable.

     Explanatory Note VIII to GRI 3(b) states that:

     The factor which determines essential character will vary
     as between different kinds of goods.  It may, for example,
     be determined by the nature of the material or component,
     its bulk, quantity, weight or value, or by the role of a
     constituent material in relation to the use of the goods.

     In this case, the essential character of the potholder at
issue is not readily apparent.  Each component plays an important
role in the purpose of protecting the hands of the user when
picking up heated kitchen utensils.  The outer shell serves to
contain and shape what would otherwise be loose cotton that could
not, of itself, be used to hold a pot.  The cotton batting
provides the insulating material which adds to protection from
harmful heat.  Therefore, the factors stated above do not prove
determinative since neither the cotton batting nor the outer
shell, if used alone, would function in essence as a potholder.

     When, as in the instant case, the component which gives the
goods at issue their essential character cannot be determined,
classification is ascertained by utilizing GRI 3(c).  GRI 3(c)
provides:

     When goods cannot be classified by reference to 3(a) or
     3(b), they shall be classified under the heading which
     occurs last in numerical order among those which equally
     merit consideration.

     Thus, the competing provisions are as follows:  A potholder
with an essential character of cotton is classified under
subheading 6304.92.0000, HTSUSA, which provides for other
furnishing articles, excluding those of heading 9404: other: not
knitted or crocheted, of cotton.  A potholder with an essential
character of polyester fibers would be classified under
subheading 6304.93.0000, HTSUSA, which provides for other
furnishing articles, excluding those of heading 9404: other: not
knitted or crocheted, of synthetic fibers.



HOLDING:

     The potholder at issue is correctly classified in subheading
6304.93.0000, HTSUSA, as other furnishing articles, excluding
those of heading 9404: other: not knitted or crocheted, of
synthetic fibers, textile category 666.  The rate of duty is
10.6%  ad valorem.

     We therefore affirm the holding of NYRL 848120 dated
December 29, 1990.

                              Sincerely,



                              Jerry Laderberg, Acting Director
                              Commercial Rulings Division