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NY A82098





April 25, 1996

CLA-2-63:RR:NC:TP:349 A82098

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020; 6302.60.0030

Ms. Debbie Moskowitz
Heyman Corporation
6045 W. Howard Street
Niles, IL. 60714

RE: The tariff classification of a hooded towel and washmitt from Hong Kong.

Dear Ms. Moskowitz:

In your letter dated March 29, 1996 you requested a classification ruling.

The submitted bath set, identified as style #10801, consists of a hooded towel and washmitt. Both items are made of 80 percent cotton and 20 percent polyester knit fabric. The hooded towel measures approximately 28 x 30 inches and the edges are finished with thin strip of printed fabric. One corner of the towel has a triangular piece forming a pocket. This pocket is used as a hood to cover an infant's head after a bath, while the rest of the towel is used to dry off or to cover the infant. The pocket is embroidered with the characters from "Winnie the Pooh".

The washmitt measures approximately 6-1/2 by 8-1/2 inches. The front portion of the washmitt contains the same design as the one on the towel. There is an opening at the bottom of the mitt which is finished with at thin strip of printed fabric. Both items are imported in a plastic bag for retail sale. As requested the samples are being returned.

In your letter, you refer to these items as a "Classic Pooh Hooded Towel and Bath Mitt Gift Set". The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:

(a) consist of at least two different articles which are prima facie, classifiable in different headings;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity;

(c) are put up in a manner suitable for sale directly to users without repacking.

In this instance the set criteria is not met since the hooded towel and washmitt in this combination package are classified in the same subheading. Therefore, the combination package is not classifiable as a set and each item is classified individually.

The applicable subheading for the hooded towel will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar fabrics, of cotton... towels: other. The duty rate will be 10.1 percent ad valorem.

The applicable subheading for the washmitt will be 6302.60.0030, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton... other. The rate of duty is 10.1 percent ad valorem.

The hooded towel falls within textile category designation 363 and the washmitt falls within textile category designation 369. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa.

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. 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 that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Please note, "Winnie the Pooh" is a both a registered trademark and copyright, and it is required that you obtain written permission from the trademark and copyright owner before importing the towel and washmitt.

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 212-466-5854.

Sincerely,

Roger J. Silvestri
Director

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