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NY I87933

November 5, 2002

CLA-2-96:RR:NC:SP:233 I87933


TARIFF NO.: 9603.29.4090; 6302.93.1000

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of bath sponge sets from China.

Dear Ms. Grego:

In your letter dated October 24, 2002 you requested a tariff classification ruling.

The submitted samples consist of Dollar Tree SKU 804114 “3-piece Bath Sponge in PVC Bag.” Each set is packaged in a PVC bag/pouch and will be available in several color variations. The bath sponge sets will consist of the following:
one net sponge, one facial brush and one round pad
one net band sponge, one round pad and one facial brush
one net sponge, one headband and one round pad

The net sponge and the net band sponge are made of 95% plastic and 5% polyester. The facial brush is 100% plastic measuring 6” in length. The headband is 100% terry polyester measuring 9” in length and 2” in width with a knot tied in the middle. The PVC pouch with the handle on the top measures, when laid flat, 8 ½” W x 7”H, having a zipper closure. The PVC pouch with the handle on the side, when laid flat measures 9”W x 7”H, also has a zipper closure. The open-top PVC bag has plastic round tubing handles, a plastic snap closure and measures 7 ½” H x 8 ½” W when laid flat.

You state that the 4 inch diameter round pad is constructed of 20% sisal, 40% polyester 40% foam. The submitted sample, however, does not contain any sisal and the textile portion appears to be predominantly polyester.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The 3-piece Bath Sponge in PVC Bag sets are considered to be sets for tariff classification purposes. No single component of each set imparts the essential character, so the sets will be classified in accordance with GRI 3(c). In the sets that contain the net sponge, round pad and facial brush, the heading for the facial brush appears last in numerical order among the competing headings which equally merit consideration. In the set that contains the net sponge, headband and round pad, the round pad appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the sets that contain the net sponge, round pad and facial brush will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the personOther: Valued not over 40 cents each, Other.” The rate of duty will be 0.2 cents each plus 7% ad valorem.

The applicable subheading for the set that contains the net sponge, headband and round pad will be 6302.93.1000, HTS which provides for “Bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: pile or tufted construction.” The duty rate will be 6.4% ad valorem.

The mitt falls within textile category designation 666. 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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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