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NY L88147

October 17, 2005

CLA-2-95:RR:NC:SP:225 L88147


TARIFF NO.: 9503.90.0080; 6211.42.0081

Ms. Jennifer Scott
Expeditors International of
Washington, Inc.
21318 64th Avenue South
Kent, WA 98032

RE: The tariff classification of toy cooking equipment and a textile apron from China.

Dear Ms. Scott:

In your letter dated October 6, 2005, on behalf of Toy Investments dba Toysmith, you requested a tariff classification ruling.

You submitted a sample of item number 908147C, 19-Piece Deluxe Cooking Set, which is being returned upon your request. The sample consists of child-sized stainless steel utensils, cookware, plastic storage containers, a 100% cotton hot pad and a 100% cotton apron, which covers the entire front of the torso and has a white textile strap that extends around the neck and a white textile strap that ties at the waist. The apron also has a large center pocket. All of these items are packaged together in a cardboard box with a window display. The toy utensils, cookware and plastic storage containers are sized for a child and are incapable of producing or storing large quantities of food or adult portions. The cotton hot pad is also sized for use with these articles. However, the 100% cotton apron is a normal article of wearing apparel and must be classified accordingly. Therefore, despite being packaged together, the 19-Piece Deluxe Cooking Set is not a set for Customs’ purposes and all the individual articles must be classified in their own respective tariff headings.

The applicable subheading for the child-sized stainless steel utensils, cookware, plastic storage containers and hot pad of item number 908147C, 19-Piece Deluxe Cooking Set, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be Free.

The applicable subheading for the 100% cotton apron of item number 908147C, 19-Piece Deluxe Cooking Set, will be 6211.42.0081, HTS, which provides for “Track suitsother garments: Other garments, women’s or girls’: Of cotton, Other.” The duty rate will be 8.1% ad valorem. The textile category designation is 359.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).

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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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