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NY H89049




March 26, 2002

CLA-2-63:RR:NC:TA:349 H89049

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0030

Mr. Christopher O’Malley
CVS
One CVS Drive
Woonsoket, Rhode Island 02895

RE: The tariff classification of various wash mitts and back scrubber from China.

Dear Mr. O’Malley:

In your letter dated March 6, 2001 you requested a classification ruling.

The instant samples are bath mitts and a back scrubber. Style C is a back strap or scrubber and it is comprised of a piece of plastic foam, which is covered with 100 percent cotton knit terry fabric. The ends of the scrubber are stylized to resemble a frog’s head. It features appliqued eyes and an embroidered nose and mouth. A textile loop is affixed to each end of the back scrubber.

Style E1 is a wash mitt. The mitt is designed with the thumb free and no separation of the fingers. The mitt has an opening at the bottom used for the insertion of a hand. It is comprised of a piece of plastic foam, which is covered with 100 percent cotton knit terry fabric. It has an inner knit lining. The front side of the mitt resembles a dog’s face.

Style D is a wash mitt stylized to resemble an elephant. It is designed with the thumb free and no separation of the fingers. The mitt has an opening at the bottom used for the insertion of a hand. The front side is made from a piece of plastic foam, which is covered with 100 percent cotton knit terry fabric. It has an inner knit lining. The terry fabric is printed with elephant features. The back is made from plastic foam. As requested the sample is being returned.

The applicable subheading for the wash mitts and scrubber 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 other. The duty rate will be 9.3 percent ad valorem.

The back scrubber and mitts falls within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.

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.

You also submitted a wash mitt referred to as Style E2-Christmas Tree wash mitt. The face of this terry cloth and foam mitt features a decorated Christmas Tree. The issue of the scope of the term “festive articles” under 9505 is currently pending before the United States Court of Appeals for the Federal Circuit in the matter of Park B. Smith Ltd. V. United States, Court of Appeals No. 01-1578 (cross appeal # 01-1586). Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following:

No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom.

In light of the prohibition set out in 19 CFR 177.7(b), and as the instant classification ruling request is closely related to the issue presently pending in the Court of Appeals, we are unable to issue a classification ruling letter to you with respect to Style E2.

When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, U.S. Customs Service, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119.

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.

Sincerely,

Robert B. Swierupski
Director,

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