The tariff classification of a "Santa Squirt Toy and Wash Cloth Set", no item number, from China

N028780 June 4, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 6302.60.0030 Mr. Steve Fodor Customs Services & Solutions Inc P.O. Box 5644 Douglasville, GA 30135 RE: The tariff classification of a “Santa Squirt Toy and Wash Cloth Set”, no item number, from China Dear Mr. Fodor: In your letter dated May 7, 2008, on behalf of the Judd Miller Company, you requested a tariff classification ruling. The “Santa Squirt Toy and Wash Cloth Set” consists of a three-dimensional plastic Santa Claus dressed in traditional red suit attire and cap that measures approximately 4” in height x 2-1/4” in diameter and three washcloths that measure approximately 8-3/4” in width x 9-1/2” in length and are assumed to be 100% cotton. The washcloths are tied together by a green ribbon and are packaged together with the Santa Claus in a clear plastic rectangular container that measures approximately 7” in height x 3-1/2” square at its base. The Santa Claus can be used as a decorative figure or has a tiny hole as a mouth that can squirt water. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level.  Explanatory Note X to GRI 3(b) states that the term "goods put up in sets for retail sale" means goods that:  (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.  The “Santa Squirt Toy and Wash Cloth Set” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Using a washcloth for washing purposes is a different activity than using a Santa Claus figure as a decoration or for squirting water. Therefore, the contents must be classified separately. The applicable subheading for the “Santa Squirt Toy”, no item number, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. The applicable subheading for the washcloths, no item number, assumed to be 100% cotton, will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTSUS), 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 general rate of duty will be 9.1 percent ad valorem. 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/. The washclothes fall within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division