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NY D80112


July 22, 1998

CLA-2-63:RR:NC:TA:352 D80112

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Mr. Robert P. Kenneally

Tower Group International

150 Eastern Avenue

Chelsea, MA 02150-3352

RE: The tariff classification of a hot water bottle with cover from China.

Dear Mr. Kenneally:

In your letter dated July 9, 1998, on behalf of Bandwagon Inc., Wilmington, Massachusetts, you requested a tariff classification ruling.

The sample submitted is a hot water bottle with a cover. The hot water bottle is constructed of rubber material with a plastic stopper closure. The bottle is housed in a removable cover which will resemble either a bunny rabbit, a bear or a sheep. The cover is made of 100 percent polyester knit pile fabric. This article is a composite good consisting of two components that merit consideration in determining the essential character. The first component is the rubber bottle that holds the water and the other component is the textile cover that houses the rubber bottle. The rubber bottle is functionally the most important element of the composite good. However, the textile fabric bunny cover provides the item with its marketing appeal. In addition, the cover is worth three times the value of the rubber bottle. Since each of the components play a significant role in this product no essential character can be determined. Therefore, pursuant to General Rule of Interpretation 3(c) this product is classifiable under the heading which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for the hot water bottle with a cover will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem.

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 Alan Tytelman at 212-466-5896.

Sincerely,


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