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NY F85915

May 3, 2000

CLA-2-63:RR:NC:TA:349 F85915


TARIFF NO.: 6302.60.0030; 9503.41.0010

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

RE: The tariff classification of a wash mitt and bath buddie from China.

Dear Ms. Liu:

In your letter dated April 10, 2000 you requested a classification ruling.

You submitted samples of a wash mitt (item #C08D0104) and bath buddie (item #C08B0075). The wash mitt measures 5.5 x 9.5 inches and has an opening along one edge for the insertion of a hand. The mitt, which resembles a glove, is made from a knit cotton terry fabric. It is lined with a knit man made fiber fabric. Attached to the top side of the mitt is a textile puff figure of a dog.

Item #C08B0075 is a bath buddie. The bath buddie depicts a full figured lobster. One side and the legs are made from cotton terry fabric and the other side is made from ramie fabric. 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. As requested the samples are being returned.

The applicable subheading for the wash mitt 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 9.6 percent ad valorem.

The applicable subheading for the bath buddie will be 9503.41.0010, HTS, which provides for stuffed toys representing animals or non-human creatures. The rate of duty will be free.

Item #C08D0104 falls 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 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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