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NY C82504




December 23, 1997

CLA-2-63:RR:NC:TA:349 C82504

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020; 6302.60.0030

Mr. Al Andrews
Bath & Body Works
7 Limited Parkway East
Reynoldsburgh, OH 43068

RE: The tariff classification of a hooded towel and washcloth from China.

Dear Mr. Andrews:

In your letter dated December 5, 1997 you requested a classification ruling.

Style numbers 108116 and 108117, identified in your letter as "Tubbles Hooded Towel and Washcloth Set", are a hooded towel and washcloth. Both items are made from 100 percent cotton terry toweling fabric. The hooded towel measures approximately 26 x 29 inches and the washcloth measures 12 inches square. The edges of the towel and washcloth are finished with a narrow strip of printed woven fabric. A decorative patch is sewn onto both items. The patch has the word "Tubbles" and the phrase "Splish Splash Take a Bath". The patch is also printed with a duck, turtle and frog. 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. Both samples are being returned.

Please note, that style numbers 108116 and 108117 do not meet the qualifications of "goods put up in sets for retail sale". In order to qualify as a set the components of the set must meet all three of the following criteria:

1- consist of at least two different articles which are, prima facie, classifiable in different headings;

2- put up together to meet a particular need or carry out a specific activity;

3- packed for sale directly to users without repacking.

In this case the first criteria is not met since the hooded towel and washcloth are classifiable in the same subheading.

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 terry fabrics, of cotton... towels: other. The duty rate will be 9.9 percent ad valorem. The duty rate for 1998 will be 9.8 percent ad valorem.

The applicable subheading for the washcloths 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 duty rate will be 9.9 percent ad valorem. The duty rate for 1998 will be 9.8 percent ad valorem.

The washcloth falls within textile category designation 369. The hooded towel falls within textile category designation 363. Based upon international textile trade agreements products of China 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.

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,

Robert B. Swierupski
Director,

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