The tariff classification of a large bib and toy hair careset from Mexico

NY 854015 July 20, 1990 CLA-2-95:S:N:N3D:225 854015 CATEGORY: Classification TARIFF NO.: 6211.43.0090, 9503.70.8000 Mr. Fred Goris Fisher-Price Div. of The Quaker Oats Company 636 Girard Avenue East Aurora, N.Y. 14052-1885 RE: The tariff classification of a large bib and toy hair care set from Mexico Dear Mr. Goris: In your letter dated June 28, 1990, you requested a classification ruling. Your inquiry was twofold and included a sample of a toy cape which, when imported, will become part of a toy set. The cape resembles a large bib in appearance and has a front chest pocket. It is made of 100 percent polyester with the exception of the neck trim which is 100 percent nylon brushed tricot and a hook fastener made of 100 percent nylon. The bib will be imported and packaged in the U.S. with other plastic accessories. The article will be marketed as a toy hair care set. In addition, you are contemplating importation of the entire toy hair care set from Mexico. The set will consist of the following items: large bib, hand mirror, comb, toy scissors and a toy hairdryer. These will be packaged for retail sale prior to export to the U.S. The applicable subheading for the large bib, when imported separately, will be 6211.43.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski- suits and swimwear; other garments: other. The duty rate will be 17 percent ad valorem. The bib falls within textile category designation 659. Based upon international textile trade agreements, products of Mexico are not presently subject to quota restraints but a visa is required. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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. The applicable subheading for the complete toy hair care set will be 9503.70.8000, HTS, which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The duty rate will be 6.8 percent ad valorem. Articles classifiable under subheading 9503.70.8000, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport