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NY M80901





March 17, 2006

CLA-2-62:RR:NC:3:353 M80901

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.42.0081, 6505.90.2060, 6304.92.0000, 6302.91.0045, 4419.00.4000, 9503.90.0080

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

RE: The tariff classification of an apron, hat, oven mitt, potholder, tea towel, spoon and rolling pin from China.

Dear Ms. Scott:

In your letter dated February 24, 2006, on behalf of Toy Investments dba Toysmith, you requested a classification ruling. As requested, the samples will be returned to you.

The submitted sample, referred to as a Children’s Deluxe Chef Set, is packaged for retail sale and consists of an apron, chef’s hat, oven mitt, potholder, tea towel, spoon and rolling pin. The apron, hat, oven mitt, potholder and tea towel are constructed of woven 100% cotton fabric. The bib apron features neck and waist ties and a chest pocket. The hat is chef-style. The oven mitt fits a child’s hand. The potholder, referred to as a hot pad, measures approximately 5½ inches square. The tea towel measures approximately 15½ inches by 10½ inches. The spoon and small toy rolling pin are made of wood.

Although you state that the items are for roll-play, they can be used by children when cooking. In addition, you refer to these items as a set. In this instance, the items are designed to carry out different activities and divergent needs. The apron protects while cooking. The hat identifies you as a cook. The oven mitt and potholder are used for handling cookware. The tea towel is used to wipe your hands. The combination package is not classifiable as a set and each item is classified individually.

The Chef Set is not an outfit of subheading 9503.70.0000 as it contains a garment, an apron. It is not necessarily for role-play as the child can use the items while actually cooking. It is not a costume, as the apron is a normal article of apparel.

The applicable subheading for the apron will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, women’s or girls’: of cotton: other. The duty rate will be 8.1 percent ad valorem. The textile category designation is 359.

The applicable subheading for the hat will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hat and other headgearmade up from lace, felt or other textile fabrics, in the piece (but not in strips), whether or not lined or trimmedother: of cotton, flax or both: not knittedheadwear of cotton, other. The duty rate will be 7.5 percent ad valorem. The textile category designation is 359.

The applicable subheading for the oven mitt and potholder will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 percent ad valorem. The textile category designation is 369.

The applicable subheading for the tea towel will be 6302.91.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cottonother: towels: other: dish. The duty rate will be 9.2 percent ad valorem. The textile category designation is 369.

The applicable subheading for the spoon will be 4419.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware and kitchenware, of wood: forks and spoons. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for the toy rolling pin will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toyspuzzles of all kinds; parts and accessories thereof: other: other. The duty rate will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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