The tariff classification of a snowman kit from China

NY I89280 January 3, 2003 CLA-2-65:RR:NC:3:353 I89280 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Mr. Darrell Sekin Jr. DJS International Services, Inc. P.O. Box 612785 DFW Airport, TX 75261 RE: The tariff classification of a snowman kit from China Dear Mr. Sekin: In your letter dated December 9, 2002, on behalf of RAZ Imports Inc., you requested a classification ruling. The submitted sample is an Item No. A2305391 “How to Build a Snowman” Kit, consisting of a hat, scarf, wooden pipe, nose, eyes and buttons, and a tin bucket. The hat is constructed of knit 60% polyester, 40% cotton fabric, cone-shaped and features a fabric “pom-pom” at the top. The scarf is constructed of 60% polyester, 40% cotton fabric, measures approximately 60” x 4 ½”, and features a fabric “pom-pom” at each end. Both the hat and scarf are functional items that can be worn by humans. The bucket is used for gathering snow. The item meets the criteria for sets. The instant goods are classified in several headings; the articles are put up together to carry out a specific activity, namely building a snowman; and the item is imported packaged for retail sale. None of the items in the set imparts its essential character. The merchandise will be classified using GRI 3 (c), under the heading which occurs last in numerical order among those which equally merit consideration. The wooden items (Chapter 44) merit consideration because they complete the “snowman” look, and the hat (Chapter 65) and scarf (Chapter 61) merit consideration because they are the most expensive items in the set and dress the snowman. Therefore, the Item No. A2305391 “How to Build a Snowman” Kit will be classified under Chapter 65. The applicable subheading for the Item No. A2305391 “How to Build a Snowman” Kit will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted…Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The duty rate will be 22 cents per kilogram plus 7.7% ad valorem. The Item No. A2305391 hat falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. China is a member of the World Trade Organization (WTO), and although the Item No. A2305391 hat is subject to quota and the requirements of a visa, the Item No. A2305391 scarf in the set is not subject to quota or 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division