The tariff classification of bath linen items from China.
Issued March 5, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.93.1000
Headings: 6302
Product description
The following samples, identified in your letter as Item#1124C0371, are a bath mitt, bath sponge and a back strap. The mitt is designed with the thumb free and no separation of the fingers. It has an opening at the bottom used for the insertion of a hand. It is comprised of a piece of plastic foam, which is covered with 100 percent polyester knit terry fabric. It has an inner knit lining. One side of the mitt features a polyester knit mesh overlay. The oval bath sponge is comprised of foam sponge that is covered entirely with terry knit fabric. The fabric is made from 100 percent polyester. It measures approximately 4.5 x 6.5 inches. Sewn to the back portion of the sponge is an elastic strap used for the insertion of a hand. The reverse side of the sponge features a polyester knit mesh overlay. The scrubber is rectangular in shape. It is comprised of a piece of plastic foam, which is covered with 100 percent polyester knit terry fabric. The scrubber features a polyester mesh overlay on both sides. The scrubber has a textile loop at each end. All of these items are used during bathing as an exfoliator.
CBP rationale
The applicable subheading for the bath mitt, sponge and strap will be 6302.93.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: pile or tufted construction.
Full text
NY H85827 March 5, 2002 CLA-2-63:RR:NC:TA:349 H85827 CATEGORY: Classification TARIFF NO.: 6302.93.1000 Mr. Ted Conlon Four Star International 229 East Main Street, Suite 201 Milford, MA 01757 RE: The tariff classification of bath linen items from China. Dear Mr. Conlon: In your letter dated January 30, 2002 you requested a classification ruling. The following samples, identified in your letter as Item#1124C0371, are a bath mitt, bath sponge and a back strap. The mitt is designed with the thumb free and no separation of the fingers. It has an opening at the bottom used for the insertion of a hand. It is comprised of a piece of plastic foam, which is covered with 100 percent polyester knit terry fabric. It has an inner knit lining. One side of the mitt features a polyester knit mesh overlay. The oval bath sponge is comprised of foam sponge that is covered entirely with terry knit fabric. The fabric is made from 100 percent polyester. It measures approximately 4.5 x 6.5 inches. Sewn to the back portion of the sponge is an elastic strap used for the insertion of a hand. The reverse side of the sponge features a polyester knit mesh overlay. The scrubber is rectangular in shape. It is comprised of a piece of plastic foam, which is covered with 100 percent polyester knit terry fabric. The scrubber features a polyester mesh overlay on both sides. The scrubber has a textile loop at each end. All of these items are used during bathing as an exfoliator. The applicable subheading for the bath mitt, sponge and strap will be 6302.93.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: pile or tufted construction. The duty rate will be 6.3 percent ad valorem. All of the items fall within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or 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, National Commodity Specialist Division
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