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NY A83552

June 12, 1996

CLA-2-95:RR:NC:FC: 225 A83552


TARIFF NO.: 9503.90.0030; 6302.60.0020

Mr. Robert L. Eisen
Coudert Brothers
1114 Avenue of the Americas
New York, N.Y. 10036-7703

RE: The tariff classification of dolls' towels and a hand towel from Taiwan or China

Dear Mr. Eisen:

In your letter dated May 9, 1996, received in this office on May 12, 1996, you requested a classification ruling on behalf of The Pleasant Company.

Four textile towels and a catalog were submitted with your inquiry. The towels are marketed in your clients catalog as part of a line of accessories for dolls standing between 15 and 18 inches in height. According to your letter, the towels will be imported in bulk and will be packaged here in the U.S. with other items for retail sale.

The first product, (item GBOA-01), is a dolls' beach towel. Upon importation, the towel will be incorporated into a "Swim Set" for the "American Girl" doll collection. The doll in this series stands 18 inches in height. The "Swim Set" will include the following items: a dolls' bathing suit, mask, snorkel, flippers and towel. The towel measures 20 inches in length and 11 inches in width. Made of 100 percent cotton material, the rectangular shaped towel is black with a colorful star and flower pattern.

The hooded terry doll towel (item BDBS-08) and terry wash mitt (item BDBS-07) will be retail packaged with a "Diaper Bag Set" which is part of the "Bitty Baby" doll collection. The doll in this series measures 15 inches in length and the "Diaper Bag Set" will include a diaper bag, towel, wash mitt, diapers,
undershirt, fake bottles of baby lotion, powder, milk, juice and a book. The hooded towel measures approximately 20" X 20" square and the wash mitt measures aproximately 6" X 5 1/2". Please note that this ruling addresses classification of the hooded terry doll towel and wash mitt only. Classification of the "Diaper Bag Set" cannot be provided without a complete sample.

The next product is a miniature sized towel and face cloth (items DK-02), made of cotton terry material, which will be packaged in the United States with cleansing powder. The finished retail package will be called a "Doll Skin Care Kit". The kit is marketed for use with the "American Dolls" collection.

The last towel is described as a miniature beach towel (item AGBR120). This article, imported in bulk, will be packaged in the United States with a 16" stuffed bear, bathing suit (designed for the bear), towel, sunglasses and visor. The finished product is referred to as "Miss AG Beach Bear". Made of 100 percent cotton terry toweling material, the item measures 24 inches in length and 15 inches in width. All four edges of the towel are hemmed. The towel is black with a colored design and is printed with the words "American Girl" which identifies it as belonging to a line of products developed for little girls.

Although the ultimate use of the product is a factor in determining classification, it is not controlling, one must also consider the overall design and construction of the article. In the case of item AGBR120 the size and construction of the towel make it indistinguishable from an ordinary hand towel. Therefore, the article is excluded from the toy provision.

The applicable subheading for the dolls' towels identified as item numbers GBOA-01, BDBS-08, BDBS-07 and DK-02, will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

The applicable subheading for the miniature beach towel (item AGBR120) will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton... towels: other. The duty rate will be 10.1 percent ad valorem.

The towel (item AGBR120) falls within textile category designation 363. Based upon international textile trade agreements products of Taiwan and China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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's Alice J. Wong at 212-466-5538 or John Hansen at 212-466-5854.


Roger J. Silvestri

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