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NY I87426

October 31, 2002

CLA-2-63:RR:NC:TA:349 I87426


TARIFF NO.: 6302.60.0030

Mr. Stephen Wong
Oceanland Service Inc.
P.O. Box 1249
Rosemead, CA 91770

RE: The tariff classification of bath mitt from Taiwan

Dear Mr. Wong:

In your letter dated October 11, 2000 you requested a classification ruling on behalf of Allure Home Creation Co.

The submitted sample, referred to as “Toy Bath Puppet,” is a bath mitt. The mitt is styled to resemble a cow. The outer shell is stated to be made from 100 percent cotton knit terry fabric. The shell is backed by a layer of plastic foam and lined with a knit man-made fiber fabric. A small amount of fiberfill is added under the face of the cow. The mitt contains embroidery, appliques and sewn on ears, horns and a tail. The mitt measures 8 x 6 inches and has an opening at the bottom for the insertion of a hand. This mitt has no manipulative features and will be used during bathing.

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

The bath wash mitt falls within textile category designation 369. Based upon international textile trade agreements products of Taiwan are not subject to quota or visa restrictions.

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.USTREAS.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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