United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY H87415 - NY H87461 > NY H87417

Previous Ruling Next Ruling
NY H87417




February 13, 2002

CLA-2-63:RR:NC:TA:349 H87417

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020; 6302.60.0030

Ms. Anne Ornstein
Lillian Vernon Corporation
One Theall Road
Rye, New York 10580-1450

RE: The tariff classification of a hooded towel and wash mitt from the Philippines.

Dear Ms. Ornstein:

In your letter dated January 29, 2002 you requested a classification ruling.

The instant samples, identified as LV#007388, are a hooded towel and wash mitt set. Both items are made from 88 percent cotton and 12 percent polyester terry toweling fabric. The towel measures approximately 29 x 30 inches and the edges are finished with an overcast stitch. 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 is embroidered and appliqued with bear features. Attached to the pocket are two ears. Paw prints are appliqued on one side of the towel.

The wash mitt measures approximately 8.5 x 5.5 inches. There is an opening at the bottom of the mitt for the insertion of a hand. The mitt has the appearance of a bear with embroidered eyes, nose, two ears and paws.

In your letter, you refer to the hooded towel and washmitt as a “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:
consist of at least two different articles which are prima facie, classifiable in different headings; 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 case the first criterion is not met. The instant hooded towel and wash mitt do not qualify as a set and each item is classified separately.

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 9.3 percent ad valorem.

The applicable subheading for the wash mitt will be 6302.60.0030, HTS, which provides for 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... other. The duty rate will be 9.3 percent ad valorem.

The hooded towel falls within textile category designation 363. The wash mitt falls within textile category designation 369. Based upon international textile trade agreements category 363 from the Philippines is subject to quota and the requirement of a visa.

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.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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: