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NY H87227

February 1, 2002

CLA-2-63:RR:NC:TA:349 H87227


TARIFF NO.: 6302.60.0020

Mr. Peter Weinrauch
Import Commodity Group Ltd.
131 East Merrick Road, 2nd Floor
Valley Stream, NY 11580

RE: The tariff classification of a hooded towel and puppet wash mitt from Philippines.

Dear Mr. Weinrauch:

In your letter dated January 18, 2002 you requested a classification ruling on behalf of Celebrity International Inc.

The instant samples, identified as Style # VH7947, are a hooded towel and puppet wash mitt. The hooded towel is made from 100 percent cotton terry toweling fabric. The towel measures approximately 24 x 31 inches and the edges are finished with a narrow 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 is embroidered with cat features. Attached to the pocket are two ears.

The puppet wash mitt or bath puppet measures approximately 6-1/2 by 8-1/2 inches. It is made from 100 percent cotton terry toweling fabric. There is an opening at the bottom of the mitt. The mitt has the appearance of a cat with embroidered eyes, nose and two ears. It also features a protruding mouth. A child or adult may insert their hand into the mitt to manipulate the head and mouth. There is a small fabric loop attached to the bottom of the mitt that allows it to be hung for drying. This bath puppet is considered a toy for tariff purposes. The towel and puppet are packaged together as a set at time of import. As requested the samples are being returned.

In your letter, you refer to these items as a “set”. 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:
consist of at least two different articles which are prima facie, classifiable in different headings; 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 item qualifies as a set. The hooded towel imparts the essential character of the set.

The applicable subheading for the towel and bath puppet set 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 9.3 percent ad valorem.

The hooded towel falls within textile category designation 363. Based upon international textile trade agreements category 363 from the Philippines is 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 646-733-3043.


Robert B. Swierupski

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