The tariff classification of a stuffed toy with washcloths from China.

NY H80680 May 4, 2001 CLA-2-95:RR:NC:2:224 H80680 CATEGORY: Classification TARIFF NO.: 9503.41.0000; 6302.60.0030 Sarah C. Nichols Phoenix Int’l. Freight Services 712 north central Woodale, IL 60191 RE: The tariff classification of a stuffed toy with washcloths from China. Dear Ms. Nichols: In your letter dated April 18, 2001, you requested a classification ruling, on behalf of North American Bear Company, your client. You are requesting the tariff classification on a product that is a goose and duck shaped toy rattle that is designed to hold three washcloths. The rattle is shaped so that the body of the goose and the ducks (the goose and two ducks are attached to one another) will each hold a rolled up washcloth in its center opening. The rattle is a stuffed item with a plush exterior that is filled with textile stuffing and a noisemaker. The rattle is decorated with ribbon bows at the neck of each animal (the goose and the ducks). The washcloths measure 8 ¼ inches by 8 inches in size. You have not requested the return of the sample, at this time. Although the product is packaged together for retail sale, it would not be considered a set for the purposes of the HTS. The toy and the washcloth are not put up together to meet the same particular need or to accomplish the same specific activity, therefore the toy and the washcloth would be separately classified. The rattle is classifiable in chapter 95 of the HTS as a toy representing animals and the washcloth would be classified as an “other” cotton towel in chapter 63 of the HTS. The applicable subheading for the goose and duck shaped rattle will be 9503.41.0010, 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: Stuffed toys and parts and accessories thereof.” The duty rate will be free. The applicable subheading for the knit 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…Towels: Other.” The duty rate will be 9.5 % ad valorem. The knit 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 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division