C81386 C8 Ruling Active

The tariff classification of a washcloth and a stuffed animal from China.

Issued December 3, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6302.60.0030, 9503.49.0025

Headings: 6302, 9503

Product description

The instant samples, identified as item number 15807, are washcloths combined with small stuffed animals. The washcloths are made from 100 percent cotton terry toweling fabric. They measure approximately 12-1/4 inches square. All four edges are hemmed. The small stuffed animals depict a duck and a frog however, a version of a fish will also be imported. Both items are loosely stitched together and tied with a woven strip of fabric. As stated in your letter, the purpose of the stitching is to keep the item neat until it is sold.

CBP rationale

The applicable subheading for the terry washcloths will be 6302.60.0030, 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. The applicable subheading for the stuffed animals will be 9503.49.0025, HTS, which provides for toys representing animals or non-human creatures.

Full text

NY C81386 December 3, 1997 CLA-2-63:RR:NC:TA:349 C81386 CATEGORY: Classification TARIFF NO.: 6302.60.0030; 9503.49.0025 Mr. Arlen T. Epstein Serko & Simon One World Trade Center Suite 3371 New York, NY 10048 RE: The tariff classification of a washcloth and a stuffed animal from China. Dear Mr. Epstein: In your letter dated November 6, 1997 you requested a classification ruling. The instant samples, identified as item number 15807, are washcloths combined with small stuffed animals. The washcloths are made from 100 percent cotton terry toweling fabric. They measure approximately 12-1/4 inches square. All four edges are hemmed. The small stuffed animals depict a duck and a frog however, a version of a fish will also be imported. Both items are loosely stitched together and tied with a woven strip of fabric. As stated in your letter, the purpose of the stitching is to keep the item neat until it is sold. The applicable subheading for the terry washcloths will be 6302.60.0030, 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... other. The duty rate will be 9.9 percent ad valorem. The applicable subheading for the stuffed animals will be 9503.49.0025, HTS, which provides for toys representing animals or non-human creatures...and parts and accessories thereof: other...toys. The duty rate will be Free. The terry washcloths fall within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. 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. 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. You have also inquired about country of origin marking and suggest that marking either the stuffed animal or the washcloth with the country of origin would be sufficient for both pieces. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. It is our opinion that both pieces should be marked. It should also be noted that textile fiber products imported into the U.S. must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. These rules concern required information such as country of origin, fiber content and the placement of that information. Therefore, we suggest that you contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20508, for information on the applicability of these requirements to the submitted items. 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 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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