# NY J86721

July 30, 2003

CLA-2-63:RR:NC:TA:349 J86721

CATEGORY: Classification

TARIFF NO.: 6302.60.0030; 6302.99.2000; 4602.10.1200

Ms. Alice Liu

ATICO International USA, Inc.

501 South Andrews Avenue

Ft. Lauderdale, FL 33301

RE: The tariff classification of various bath linens and a basket from
China.

Dear Ms. Liu:

In your letter dated June 25, 2003 you requested a classification
ruling.

The submitted sample, item #C08K0087 "Bath Gift Set in Willow Bath",
consists of a bath strap, bath glove, facial pad, bath sponge and a
basket. Both sides of the bath strap are made from 92 percent cotton and
8 percent polyester terry knit fabric. The strap is filled with a thin
piece of plastic foam. It measures approximately 3 x 30 inches. The
center of one side of the strap features a 3.5 x 13.5 overlay. The
overlay is made from 55 percent ramie and 45 percent cotton knit pile
fabric. Textile loops are sewn to each end of the back strap. The edges
are finished with a strip of woven fabric. This item is used in the bath
as an exfoliator.

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 9 inch long 55 percent ramie and 45
percent cotton knit pile overlay.

The facial pad is comprised of a thin circular shaped piece of plastic
foam that is covered entirely with textile. One side is covered with 92
percent cotton and 8 percent polyester knit terry fabric. The other side
is covered with 55 ramie and 45 percent cotton knit pile fabric. Sewn to
the terry side is an elastic strap. The edges are finished with a strip
of woven fabric. One end features a textile loop. The pad measures
approximately 4 inches in diameter.

The rectangular bath sponge is comprised of foam sponge that is covered
entirely with fabric. One side is covered with 92 percent cotton and 8
percent polyester knit terry fabric. The other side is covered with 55
ramie and 45 percent cotton knit pile fabric. It measures approximately
4 x 5.5 inches. Sewn to one end is a textile loop.

All of the items are contained in a white basket stated to be made from
willow. As requested the samples are being returned.

In your letter you refer to the facial pad, sponge, bath mitt and bath
strap and willow basket as a "Bath Gift Set in Willow Basket". GRI 3
provides for goods that are, prima facie, classifiable in two or more
headings. GRI 3(b) provides that goods put up in sets for retail sale
shall be classified as if they consisted of the material or component,
which gives them their essential character. According to the Explanatory
Notes, the official interpretation of the HTSUSA at the international
level, \"goods put up in sets for retail sale\" refers to 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; and

\(c\) are put up in a manner suitable for sale directly to users without
repacking.

In this instance the second criterion is not met since the willow basket
and various bath linens are designed to carry out different activities.
Each item will be classified separately.

The applicable subheading for the bath strap and bath mitt will be
6302.60.0030, 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... other. The duty rate will be 9.2 percent ad
valorem.

The applicable subheading for the facial pad and sponge will be
6302.99.2000, HTS, which provides for bed linen, table linen, toilet
linen and kitchen linen: other: of other textile materials: other. The
duty rate will be 8.5 percent ad valorem.

The applicable subheading for the willow basket will be 4602.10.1200,
HTS, which provides for baskets and bags (other than fishing baskets or
creels), whether or not lined, of vegetable plaiting materials: of
willow. The rate of duty will be 5.8%.

The facial pad and sponge fall within textile category designation 899.
The bath mitt and bath strap fall within textile category designation
369. Based upon international textile trade agreements products of China
are not subject to quota or visa requirements.

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 [Textile Status Report for Absolute Quotas]{.underline}, which is
available at our Web site at www.cbp.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