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NY C88349


June 23, 1998

CLA-2-63:RR:NC:TA:349 C88349

CATEGORY: CLASSIFICATION

TARIFF NO.:6302.60.0020; 6302.60.0030; 6302.31.9010;

6304.92.0000; 6307.90.9989; 9404.90.2000

Ms. Debra A. Maloney

Kat Import Brokers, Inc.

514 Eccles Avenue

South San Francisco, CA 94080

RE: The tariff classification of a hooded towel, bath mitt, pillowcase, pillow cover and various changing pads from China.

Dear Ms. Maloney:

In your letter dated May 11, 1998 you requested a classification ruling on behalf of GT Enterprises, Inc.

The submitted bath set, consists of a hooded towel and washmitt. Both items are made from 65 percent cotton and 35 percent polyester knit fabric. The towel measures approximately 24 x 31 inches and the edges are finished with a narrow strip of woven 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 washmitt measures approximately 6-1/2 by 8-1/2 inches. There is an opening at the bottom of the mitt which is finished with at thin strip of woven fabric.

The item identified in your letter as a pillowshell is considered a pillow cover. Both the pillow cover and pillowcase are made from 100 percent cotton woven fabric. The approximately 18 x 24 inch pillow cover will be filled with buckwheat hulls after importation into the United States. It is sewn along three sides. The fourth side of the cover has a 5-1/2 inch zippered opening and features a drawstring with plastic brakes that will form a neck roll section. The approximately 19 x 24 inch pillowcase is designed specifically for use with a filled pillow. Three edges of the pillowcase are sewn and the fourth is left open to accommodate the insertion of a pillow.

One changing pad is made from 65 percent cotton and 35 percent polyester flannel fabric which has been laminated to a vinyl plastic sheeting. The edges are finished with a strip of woven fabric. It is rectangular in shape and measures approximately 13-

1/4 x 30 inches.

A second pad is comprised of three layers. The top portion is made from 65 percent polyester and 35 percent cotton flannel fabric while the reverse side is made from vinyl. It is filled with a polyester filler and the edges are finished with a strip of woven fabric. The pad measures 13-1/4 x 31 inches.

The third pad is made from vinyl and contains a polyester filler. The edges are finished with a strip of woven fabric and it measures 13-1/4 by 31 inches.

As requested the samples are being returned.

In your letter, you refer to the hooded towel and the washmitt as a "One set of Bathtime". 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 9.8 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 will be 9.8 percent ad valorem.

The applicable subheading for the pillow cover will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the pillowcase will be 6302.31.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped.... pillowcases, other than bolster cases. The rate of duty will be 7.2 percent ad valorem.

The applicable subheading for the changing pad without a filler will be 6307.90.9989, HTS, which provides for other made up articles, including dress patterns: other: other: other: other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the changing pads with a filler will be 9404.90.2000, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The rate of duty will be 6 percent ad valorem.

The hooded towel falls within textile category designation 363 and the washmitt and pillow cover fall within textile category designation 369. The pillowcase falls within textile category designation 360. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

Presently, subheading 6307.90.9989 and 9404.90.2000 are not assigned a textile category designation and items classified therein are not subject to quota and visa requirements.

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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