The tariff classification of textile toys, a PVC case and an infant's bib from China

NY C85421 April 13, 1998 CLA-2-95:RR:NC:SP:225 C85421 CATEGORY: Classification TARIFF NO.: 9503.90.0045; 4202.12.2085; 6111.20.6040 Ms. Anne Ornstein Lillian Vernon Corporation 543 Main Street New Rochelle, N.Y. 10801 RE: The tariff classification of textile toys, a PVC case and an infant's bib from China Dear Ms. Ornstein: In your letter dated March 12, 1998, received in this office on March 13, 1998, you requested a tariff classification ruling. The product, called a "Baby's First Art Set," consists of several textile toys and an infant's bib packaged inside a clear plastic case. The bib is made of a cotton terry knit and resembles a painter's smock. A pocket is sewn on the front of the bib, as well as, an applique that reads "I Love Art!". The textile toys include; a foam padded replica of a painter's palette, a soft stuffed square embroidered with the word "Eraser", a stuffed paint brush, a stuffed pencil and an imitation book with the words "Sketch Book" sewn on the cover. Each of the textile toys incorporate some form of stimulation for a baby such as a squeaker, rattle, crinkle noises and varied textures. All these articles are packaged inside a carrying case manufactured of clear PVC sheeting that is similar to the carrying cases of heading 4202. This item is not considered a set for classification purposes as the goods do not meet a particular need or carry out a specific activity. The PVC case has a functional use in storing and transporting its contents. This case is not manufactured to exclusively contain the products with which it is sold. It is not specially designed, shaped or fitted and may be used to store and transport any number of small articles. Additionally, the bib is completely functional in protecting a child's clothing from food spills. Therefore, each article is separately classifiable. The applicable subheading for the textile imitation palette, eraser, paint brush, pencil and sketch book will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free. The applicable subheading for the PVC carrying case will be 4202.12.2085, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of plastics, other, other. The duty rate will be 20 percent ad valorem. The applicable subheading for the cotton terry knit bib will be 6111.20.6040, HTS, which provides for babies' garments and clothing accessories, knitted or crocheted, of cotton, other, other, other. The rate of duty will be 8.4 percent ad valorem. The bib falls within textile category designation 239. Based upon international textile trade agreements the infant's bib from China is 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. For your information, 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. We note that the submitted articles are not marked and would advise you to ensure that the marking requirements are satisfied prior to importation. 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 Alice J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division