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NY H88808




March 20, 2002

CLA-2-63:RR:NC:TA:349 H88808

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0030; 9503.90.0080; 9603.21.0000; 9603.29.4090; 9603.29.8090; 8424.89.7090; 9503.49.0000; 4202.92.4500

Mr. Daniel Zupko
Panalpina
1776 On-The-Green
67 Park Place
Morristown, NJ 07960

RE: The tariff classification of towels, washcloth, bath sponge, wash puppet, toothbrush, nail brush, lotion/soap dispenser, soap dish, tooth brush holder and a zippered bag from China.

Dear Mr. Zupko:

In your letter dated February 21, 2002 you requested a classification ruling on behalf of Town & Country Linens.

You submitted various samples. One sample includes a hand towel and washcloth. Both items are made from 100 percent cotton terry toweling fabric. The front is sheared and is printed with a floral design. The back has loops and is not printed. The hand towel measures approximately 14.5 x 25 inches. All four sides are hemmed. The washcloth measures approximately 12 inches square. The edges of the washcloth are finished with an overcast stitch.

The second sample is composed a zippered tote bag that includes a bath sponge, wash mitt puppet, wash scrub, toothbrush, nail brush, lotion/soap dispenser, soap dish, tooth brush holder. The bath sponge is comprised of a piece of plastic foam covered with cotton terry knit fabric. It designed to resemble a frog. The front portion of the sponge features sewn on eyes and mouth. Sewn to the back is an elastic strap used for the insertion of a hand.

The wash mitt puppet is made from cotton terry knit fabric. It depicts a frog and features sewn on eyes and a protruding mouth. The puppet incorporates an opening enabling a child or adult to insert their hand to manipulate the head and mouth and play with the puppet while in the bath or shower.

The toothbrush is designed for children’s use. Soft plastic bristles are set in the tuft holes. There is a removable plastic cap. One side of the plastic nailbrush depicts a frog and the other side has five rows of bristle which measure ½ inch in length.

The lotion/soap dispenser is stylized to resemble a frog. It measures approximately 7 inches high. The plastic soap dish depicts a frog with an indentation in the belly portion. The tooth brush holder is also plastic. It stylized to resemble a frog. The clear plastic tote bag features a handle and a zipper closure. As requested the samples are being returned.

The assorted plastic and terry cloth bath items are not considered a set for Customs purposes since the items do not meet a particular need or carry out a specific activity. Each item will be classified separately.

The applicable subheading for the bath sponge will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton towels: other. The duty rate will be 9.3 percent ad valorem.

The applicable subheading for the wash mitt puppet will be 9503.90.0080, HTS, which provides for “other toyspuzzles of all kinds; parts and accessories thereof: other, other.” The duty rate will be Free.

The applicable subheading for the toothbrush will be 9603.21.0000, HTS, which provides for toothbrushes, including dental-plate brushes. The rate of duty will be Free.

The applicable subheading for the nail brush (valued over not over 40 cents) will be 9603.29.4090, HTS, which provides for other brushes for use on the person, valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7 percent ad valorem.

The applicable subheading for the nail brush (valued over 40 cents) will be 9603.29.8090, HTS, which provides for other toilet brushes for use on the person, other (than toothbrushes), valued over 40 cents each. The rate of duty will be 0.3 cent each plus 3.6 percent ad valorem.

The applicable subheading for the soap dispenser will be 8424.89.7090, HTS, which provides for other mechanical appliances for projecting, dispersing, or spraying liquids or powders other: other. The rate of duty will be 1.8 percent ad valorem.

The applicable subheading for the soap holder and toothbrush holder, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: other. The rate of duty will be Free.

The applicable subheading for tote bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of a sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.

The bath sponge falls within textile category designation 369. Based upon international textile trade agreements the bath sponge from China is not subject to quota or 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.

Your inquiry does not provide enough information for us to give a classification ruling on the floral towel and washcloth. Your request for a classification ruling should include where the items will be sold and how will they be marketed. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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,

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