The tariff classification of a hooded towel, washcloths and soap dish from China.

NY I89790 January 28, 2003 CLA-2-63:RR:NC:TA:349 I89790 CATEGORY: Classification TARIFF NO.: 6302.60.0020; 6302.60.0030; 9503.49.0000 Ms. Jessica Sheets Hamco P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of a hooded towel, washcloths and soap dish from China. Dear Ms. Sheets: In your letter dated January 9, 2003 you requested a classification ruling. The submitted sample consists of a hooded towel, two washcloths and a soap dish. The hooded towel and washcloths are made from 80 percent cotton and 20 percent polyester terry knit fabric. The towel measures approximately 26 x 31 inches and the edges are finished with a narrow strip of woven fabric. One corner of the towel has a triangular piece forming a pocket. This pocket is used as a hood to cover an infant's head after a bath, while the rest of the towel is used to dry off or to cover the infant. The pocket features a woven fabric overlay. The fabric is printed with the Sesame Street character “Elmo” and an aquatic scene. The washcloths measure approximately 9 inches square. The front is printed with bubbles and the edges are finished with a strip of woven fabric. The corners are rounded. The soap dish is made from plastic. It is stylized to resemble a hippopotamus with an indentation in the stomach area used to place the soap. You note that these items will be “packaged and offered for retail sale” after importation. The applicable subheading for the hooded towel will be 6302.60.0020, 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 9.2 percent ad valorem. The applicable subheading for the washcloths will be 6302.60.0030, 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 9.2 percent ad valorem. The applicable subheading for the soap dish will be 9503.49.0000, HTS, which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: other. The rate of duty will be free. The hooded towel falls within textile category designation 363. The washcloth falls within textile category designation 369. Based upon international textile trade agreements products of China in category designation 363 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division