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June 8, 1999

CLA-2-63:RR:NC:TA:349 E81344

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020; 9503.41.0010

Mr. David J. Franco
Franco Manufacturing Company, Inc.
555 Prospect Street
Metuchen, NJ 08840-2293

RE: The tariff classification of a bath towel and stuffed toy from Hong Kong.

Dear Mr. Franco:

In your letter dated April 27, 1999 you requested a classification ruling.

The instant sample is a stuffed toy which resembles the Disney character “Winnie the Pooh”. The outer shell of the toy is made from nylon woven fabric and it contains a plastic bead filling. The back portion features an elastic band through which a child may insert their hand. The toy measures approximately 7 inches by 8 inches. You indicate that you will also be importing a bath towel made from cotton terry toweling fabric and measuring 24 x 44 inches.

In your letter you state that the stuffed toy will be attached to the bath towel and that both items will be marketed as a 2-piece 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; and (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 stuffed toy and bath towel in this combination package are not put up together to meet a particular need or carry out a specific activity. Therefore, the combination package is not classifiable as a set and each item is classified individually.

The applicable subheading for the bath 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 9.7 percent ad valorem.

The applicable subheading for the stuffed toy will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures and parts and accessories thereof: stuffed toys and parts and accessories thereof stuffed toys. The duty rate will be Free.

The bath towel falls within textile category designation 363. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of an export license.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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