The tariff classification of a bath doll and washcloth from China

N301373 November 14, 2018 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.60.0030; 9503.00.0073 Ms. Suzanne Lagay Kay Franco Manufacturing Company, Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of a bath doll and washcloth from China Dear Ms. Kay: In your letter dated October 19, 2018, you requested a tariff classification ruling. A sample was submitted with your letter. The sample will be retained by this office. The instant sample is identified as a “Mesh Hugger and washcloth set, Style HD450T.” The set consists of a washcloth and character doll. The washcloth is made from 100 percent cotton terry toweling. Both sides of the 12 inch square washcloth have uncut loops and the face side is embroidered with “Super Mario.” All four edges are hemmed. The “Mesh Hugger” bath doll, style HD450T, is a full-figured “Mario” character doll constructed of 100 percent polyester with a 100 percent polyester filling and measures approximately 11”(H) x 6”(W).  It is principally designed for the entertainment of children ages 3 and older. In your letter, you refer to the washcloth and Mario character doll as a “Mesh Hugger and washcloth set.” The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking. Although referred to as a set, the washcloth and character doll do not meet the qualifications of “goods put up in sets for retail sale." The components of the set are not put up together to carry out a specific activity; therefore, the washcloth and character doll will be classified separately. The applicable subheading for the washcloth 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 duty rate will be 9.1 percent ad valorem. The applicable subheading for the Mesh Hugger will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.”  The rate of duty will be Free. 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 the World Wide Web at https://hts.usitc.gov/current. The submitted washcloth is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the washcloth would not be considered legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.” Please note, that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item, particularly with regard to the labeling of artificial fibers derived from bamboo. Information can also be found at the FTC website www.ftc.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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division