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NY C88165


June 17, 1998

CLA-2-63:RR:NC:TA:349 C88165

CATEGORY: CLASSIFICATION

TARIFF NO.:6302.60.0020; 6302.60.0030; 6307.90.9989

Ms. Debra A. Maloney

Kat Import Brokers, Inc.

514 Eccles Avenue

South San Francisco, CA 94080

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

Dear Ms. Maloney:

In your letter dated May 22, 1998 you requested a classification ruling on behalf of GT Enterprises, Inc.

The instant sample, identified as a gift set, consists of a hooded towel, washcloth and a burp cloth. The hooded towel is made from 65 percent cotton and 35 percent polyester knit terry fabric. It measures approximately 24 x 31 inches and the edges are finished with a narrow strip of 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 contains an applique of a moon, an infant sleeping and an embroidered star.

The washcloth is made from 65 percent cotton and 35 percent polyester knit terry fabric. It measures approximately 9 inches and the edges are finished with an overlock stitch. One side of the cloth has a blue dot pattern.

The burp cloth is made from 65 percent cotton and 35 percent polyester knit terry fabric. It is comprised of two layers of fabric sewn along the edges. One side of the cloth has a blue dot pattern and it also features the same applique and embroidered design as the one on the hooded towel. The cloth measures approximately 6-1/2 by 17-3/4 inches. As requested the samples are being returned.

Please note, that instant samples referred to you as a "Gift Set" 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 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 second criterion is not meet since the hooded towel, washcloth and the burp pad are used for different activities.

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 9.8 percent ad valorem.

The applicable subheading for the washcloth 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 9.8 percent ad valorem.

The applicable subheading for the burp pad will be 6307.90.9989, HTS, which provides for other made up articles, including dress patterns: other: other: other: other. The duty rate will be 7 percent ad valorem.

The hooded towel falls within textile category designation 363 and the washcloth falls within textile category designation 369. 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,


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