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NY C81418

November 17, 1997

CLA-2-63:RR:NC:TA:349 C81418


TARIFF NO.: 6302.60.0030

Mr. Mark Laumann
Fritz Companies, Inc.
3109 Neil Armstrong Boulevard
Eagan, MN 55121

RE: The tariff classification of a soap and bath mitt set from China.

Dear Mr. Laumann:

In your letter dated October 28, 1997 you requested a classification ruling on behalf of Tsumura International, Inc.

The instant set consists of 4 crayon-shaped bath soaps and two bath mitts. The mitts are made from a 100 percent cotton knit terry fabric and contain a foam filler. They measure approximately 5 x 6 inches. The front portion of one of the mitts is pink and is printed with the words "Baby Bop" and the character. The front portion of the other mitt is blue and is printed with the word "Barney" and the character. The back portion of both mitts is plain. Located on the bottom portion of the mitt is an opening used for the insertion of a hand. The mitts and soap crayon are packaged for retail sale in cardboard box.

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified. Explanatory Note X to GRI 3(b) to the HTSUSA, which constitutes the official interpretation of the tariff at the international level, provides, in part:

(X) For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

In the instant case, the items qualify as a set within the meaning of GRI 3 because the items, bath soaps and the bath mitts, classifiable in different headings, will be used together for bathing. Furthermore, the items are presented in a box packaged for retail sale, demonstrating that these items are normally sold as a set directly to users without repacking.

Although both components play an important role in the function of the set, the essential character of these bath sets is imparted by the two bath mitts.

The applicable subheading for the bath set will be 6302.60.0030, 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... other. The duty rate will be 9.9 percent ad valorem.

The bath mitts fall within textile category designation 369. Based upon international textile trade agreements products of 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 John Hansen at 212-466-5854.


Robert B. Swierupski

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