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NY K84606




April 16, 2004
CLA-2-63:RR:NC:TA:349 K84606

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0020; 6302.60.0030

Ms. Sandy Dawson
LM Services, LLC
12101 Upper Potomac Industrial Park
Cumberland, MD 21501

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

Dear Ms. Dawson:

In your letter dated March 23, 2004 you requested a classification ruling.

The instant samples, identified as style number YGO42366 towel and mitt set, are a hooded towel and wash mitt. Both items are made from 100 percent cotton knit terry toweling fabric. The towel measures approximately 29 x 32 inches and the edges are hemmed. 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 wash mitt measures approximately 9.5 x 6.5 inches. The rectangular mitt is sewn along two sides. There is an opening at the bottom of the mitt for the insertion of a hand.

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 9.1 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 9.1 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 China 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,

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