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HQ 088398

March 23, 1991

CLA-2 CO:R:C:T 088398 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.93.1000

Duncan A. Nixon
Sharetts, Paley, Carter & Blauvelt, P.C.
1707 L Street, N.W.
Washington, D.C. 20036

RE: Two Piece Wash Puppet/Mitt Set

Dear Mr. Nixon:

This is in reference to your letter of November 20, 1990, on behalf of Eden Toys, Inc., requesting classification of a child's wash puppet/mitt under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA").

FACTS:

The merchandise at issue is a two piece wash puppet/mitt set made of 100 percent polyester woven cut pile fabric. The larger mitt is approximately 8 inches in length and 6 inches in width; the smaller mitt measures approximately 4 1/2 inches in length by 4 inches in width. Both mitts are fashioned to resemble baby chicks, complete with protruding orange beaks and a decorative bow on each head. The "necks" of these animal faces are formed by an elastic tightening, which presumably functions to secure the adult's or child's hand in the mitt while washing. You state that these items are intended for use as bath toys during a child's bath.

ISSUE:

What is the proper classification of the wash puppet/mitt under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the heading and any relevant section or chapter notes.

Heading 6302, provides for bed linen, table linen, toilet linen and kitchen linen. The Explanatory Notes (EN), the official interpretation of the tariff at the international level, state that the toilet linen of this heading includes toilet gloves. Toilet gloves are generally used as a washing aid during a bath or shower, for ease of lathering and scrubbing. Most often they are made of terry-type fabric, and have a rectangular construction which is sewn on three sides to form a mitt.

Although the present merchandise has several decorative features which have no practical use, the fabric and construction of the goods serve an essentially functional purpose identical to that of a wash mitt. The thick terry pile fabric is spongy and absorbant, and thus well-suited to the washing process; the mitt capability parallels that of toilet gloves and determines its intended use. Moreover, the bow and beak would not obstruct this purpose since the flat side of the mitt (the back of the baby chick head) would be used to hold soap or scrub the child. The animal features simply add an element of play to the bathing process, and movement of the hand within the mitt provides puppet-like animation.

The present items, apparantly marketed together and attached, in this instance, by a nylon cord, form a set. However, we do not consider this set to warrant the set analysis contemplated by GRI 3(a) and (b) since both items are made of the same material and construction. Thus, regardless of the variance in size, both mitts are classifiable within the same heading.

Heading 9502, HTSUSA, which provides for other toys, including toys representing animals, is rejected for purposes of classification since the merchandise at issue has a distinctly functional use contemplated by the provision for toilet linen. Although we note that the child's mitt in this case may in fact be used more as a toy than as a mitt by the child, it is nonetheless designed as a wash mitt and must be thus classified.

Likewise, heading 6307, HTSUSA, which encompasses all other made up articles not otherwise specifically included in the preceding headings, is rejected in accordance with GRI 1.

HOLDING:

In view of the foregoing, the HTSUSA provision applicable to the wash mitt is subheading 6302.93.1000, which provides for toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of man-made fibers: pile or tufted construction, textile category 666, and dutiable at the rate of 7 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest your client check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact its local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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