The tariff classification of a blanket, towel, washcloth, sponge, and soap holder from China

NY L81926 January 21, 2005 CLA-2-63:RR:NC:N3:351 L81926 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 6302.60.0020, 6302.60.0030, 3924.90.5500, 9503.49.0000 Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a blanket, towel, washcloth, sponge, and soap holder from China Dear Mr. Hoffacker: In your letter dated January 10, 2005, you requested a tariff classification ruling on behalf of K-Bam, LLC, of Atlanta, Georgia. The first submitted sample is identified as a Schluffy Animal Blanket. Constructed of 100 percent knit polyester fabric, it measures approximately 32” x 30” and features monkey paws on the four corners, a short tail on the top, and a monkey head on the front. The applicable subheading for the Schluffy Animal Blanket will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The Schluffy Animal Towel is constructed of 100 percent cotton terry cloth. Measuring approximately 30” x 20”, it features hippopotamus feet on the four corners, a short tail on the top, and a hippo head on the front. The applicable subheading for the Schluffy Animal Towel will be 6302.60.0020, HTS, which provides for other towels of cotton terry toweling or similar terry fabrics. The rate of duty will be 9.1 percent ad valorem. The Schluffy Animal Washcloth is also constructed of 100 percent terry cloth. It measures approximately 12” x 10” and features lion’s paws on the four corners, a tail on the top, and a lion’s head on the front. The applicable subheading for the Schluffy Animal Washcloth will be 6302.60.0030, HTS, which provides for toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton…other. The rate of duty will be 9.1 percent ad valorem. The Puffy Schluffy Animal Head Sponge is a mesh body sponge in the shape of a lion’s head. The sponge, measuring approximately 4” x 4” x 4”, is constructed primarily of extruded plastic mesh that you identify as polyvinyl chloride (PVC). The “face” portion of the head is constructed of 85 percent cotton and 15 percent polyester. The essential character of the animal head sponge is imparted by the extruded plastic mesh. The applicable subheading for the Puffy Schluffy Animal Head Sponge will be 3924.90.5500, HTS, which provides for other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem. The Schluffy Animal Soap Holder is also constructed of 85 percent cotton and 15 percent polyester. It measures approximately 4¼” x 5¼” and features monkey paws on the four corners, a tail on the top, and a monkey’s head on the front. It has an opening on the underside by which a bar of soap may be inserted. The applicable subheading for the Schluffy Animal Soap Holder will be 9503.49.0000, HTS, which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other. The rate of duty will be Free. The samples will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division