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NY E89906

December 13, 1999

CLA-2-63:RR:NC:TA:349 E89906


TARIFF NO.: 6302.93.1000; 3924.90.5500; 9503.41.0010; 4602.10.8000

Ms. Alice Liu
Atico International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of bath mitt, bath sponge, bath buddie, sponge and a loofah from China.

Dear Ms. Liu:

In your letter dated November 12, 1999 you requested a classification ruling.

Item #C08D-0074 is a bath mitt that depicts a frog. The mitt is made from 100 percent polyester knit terry fabric backed with foam. The face is created by appliques and embroidery. The mitt features a pocket used to contain a bar of soap. The bottom portion of the mitt has an opening for the insertion of a hand. The mitt and the soap qualify as “goods put up in sets for retail sale”. In this case the mitt provides the essential character of the set.

Item #W08D-7032 is a bath sponge. This sponge is composed of several strips of plastic foam tied together with a frog figure in the center. The frog figure is composed of textile material and stuffed with a polyester filler. A braided cord is attached to the body sponge.

Item #W08B-1088 “Bath Scrubby” is a bath buddie. The bath buddie depicts a full figured animal. One side and the legs are made from cotton terry fabric and the other side is made from ramie fabric. It features eyes, an embroidered mouth and a textile cord at one end. Although the bath buddie may be used as a washing implement, it is the opinion of this office that it’s primary function is as a plaything either in or out of the bathtub. The stuffing is made up predominantly of textile materials, and therefore the bath buddie would be classified as a stuffed toy for tariff purposes.

Item #C08D-0075 is a bath sponge, also known as a bath puff, on a braided cord. It is made of plastic. This bath sponge is produced directly as a mesh from the spinnerette. The mesh is then gathered together. It has a braided cord attached that allows the sponge to be stored on a showerhead. Attached to one side of the mesh sponge is a fabric pad depicting the head of a hippopotamus. This head portion is made from terry knit polyester fabric with a poylester filler. The bath sponge or puff is used by an individual while bathing.

Item #W11K-7005 is a purple colored loofah. The loofah is cylindrical in shape and will be used during bathing. As requested the samples are being returned.

The applicable subheading for the Item #C08D-0074 will be 6302.93.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: pile or tufted construction. The duty rate will be 6.6 percent ad valorem. Effective January 2000 the duty rate will be 6.5 percent ad valorem.

The applicable subheading for Items #W08D-7032 and #C08D-0075 will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles... of plastics. The rate of duty will be 3.4 percent ad valorem. The duty rate remains the same for the year 2000.

The applicable subheading for the Item #W08B-1088 will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: Stuffed toys and parts and accessories thereof...Stuffed toys.” The rate of duty will be free and remain the same for the year 2000.

The applicable subheading for Item #W11K-7005 will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of vegetable plaiting materials. The rate of duty will be 2.3% and it will remain the same for the year 2000.

Item #CO8D-0074 falls within textile category designation 666. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.


Robert B. Swierupski

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