The tariff classification of a bath apron and wash mitt set from China.

NY M81271 April 3, 2006 CLA-2-62:RR:NC:N3:353 M81271 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Ms. Jessica Sheets Hamco Inc. P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of a bath apron and wash mitt set from China. Dear Ms. Sheets: In your letter dated March 10, 2006, you requested a classification ruling. The submitted sample is a bath apron and wash mitt set made of woven 100% cotton terry cloth fabric. The bib apron covers the entire torso and has a neck strap, with a hook and loop closure, textile ties at the waist and a patch pocket on the right hand side. The wash mitt is elasticized at the wrist with a loop. The apron is designed for use during bath to keep the parent dry, also once the bath has finished, the parent can use the apron to dry the child and keep them warm. You state that the bath apron and wash mitt will be packaged for retail sale.      GRI 3(b) is applicable when the goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material component which gives them their essential character.” In this case, the apron imparts the essential character of the set. The applicable subheading for the bath apron and wash mitt set will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; other garments, women’s or girls’: Of cotton, Other.” The duty rate will be 8.1% ad valorem. The textile category designation is 359. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division