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NY G82504

October 18, 2000

CLA-2-63:RR:NC:TA:349 G82504


TARIFF NO.: 6302.60.0020

Mr. Elliah B. Cruz
L. E. Coppersmith Inc.
2041 Rosecrans Avenue, 3rd Floor
El Segundo, CA 90245

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

Dear Mr. Cruz:

In your letter dated September 21, 2000 you requested a classification ruling on behalf of Lambs and Ivy.

The submitted sample, identified as a “Bath To Go Set” consists of a hooded towel, washcloth, finger puppet, wash mitt and stuffed animal. All of the items are made from 100 percent cotton terry toweling fabric. The hooded towel measures approximately 26 x 29 inches and the edges are finished with a strip of woven fabric. One corner of the towel has a triangular piece forming a pocket. This pocket is used as a hood to cover an infant's head after a bath while the rest of the towel is used to dry off or to cover the infant. The pocket resembles the face of a cow. The washcloth measures approximately 11 inches square and the edges of the white colored cloth are finished with an overcast stitch.

The washmitt is styled to resemble a cow. The terry fabric is laminated to a thin layer of plastic foam that is backed with knit man-made fiber fabric. It features an opening at one end used for the insertion of a hand and the item measures approximately 6 x 8.5 inches.

The finger puppet measures approximately 1.5 x 3 inches. It has an opening at the bottom used to insert a finger. It has a face, horns and ears of a cow. The stuffed animal is comprised of fiberfill covered with the terry fabric. The stuffed animal depicts a full figured cow and it measures approximately 4.5 x 6 inches. All of the items are retailed packaged in a polyvinyl chloride case which is sized to contain the five components. As requested all the samples are being returned.

The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means 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.

(c) are put up in a manner suitable for sale directly to users without repacking.

In this case all three criteria are met and the instant “Bath To Go” meets the qualifications of “goods put up in sets for retail sale”. The hooded towel imparts the essential character of the set.

The applicable subheading for the hooded towel 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 fabrics, of cotton... towels: other. The duty rate will be 9.6 percent ad valorem.

Although classified as a set, the individual components of the set are subject to textile category numbers as if they were classified separately. The hooded towel falls within textile category designation 363. The wash mitt and washcloth 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 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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