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NY H86884

January 23, 2002

CLA-2-63:RR:NC:TA:349 H86884


TARIFF NO.: 6302.60.0030; 9503.41.0000

Ms. Genevieve M. Rafter Keddy
J.M. Customs Brokers, Inc.
147-55 175th Street
Jamaica, NY 11434

RE: The tariff classification of washcloths and bath buddies from China.

Dear Ms. Keddy:

In your letter dated January 8, 2002 you requested a classification ruling on behalf of Prestige Toys.

The submitted samples, described as “washcloth and toy sets”, are washcloths and bath buddies. The washcloths are made from 100 percent cotton terry fabric. They have uncut loops on both sides. The cloths measure approximately 9 x 9 inches. All of the edges are hemmed.

The bath buddies represent a full figured cat and hippo. The bath buddies are made from cotton terry knit fabric with a filler. They feature embroidered eyes, mouth and nose. Although the bath buddies 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.

The applicable subheading for the washcloth will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton towels: other. The duty rate will be 9.3 percent ad valorem.

The applicable subheading for the bath buddies will be 9503.41.0000, HTS, which provides for which provides for stuffed toys and parts and accessories thereof. The rate of duty will be Free.

The washcloth falls within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or 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 646-733-3043.


Robert B. Swierupski

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