The tariff classification of an infant gift set from China.

NY M84099 July 7, 2006 CLA-2-39:RR:NC:SP:221 M84099 CATEGORY: Classification TARIFF NO. 3924.90.5500; 3924.10.4000; 6111.20.6050; 6111.20.6070; 6302.60.0030; 6307.90.9889; 9503.90.0080 Mr. Charles Spoto Alba Wheels Up International, Inc. 150-30 132nd Avenue, Suite 208 Jamaica, NY 11434 RE: The tariff classification of an infant gift set from China. Dear Mr. Spoto: In your letter dated June 5, 2006, on behalf of your client Regent Baby Products Corp., you requested a classification ruling. The submitted sample is identified as an Infant Gift Set, style number S91688. This set consists of (a) a plastic baby bottle with hood, cap and silicone nipple (b) a plastic lollipop style rattle (c) a plastic fork and spoon (d) booties (e) bib (f) washcloth and (g) burp cloth. The booties, bib, washcloth and burp cloth are made of knit fabric that is composed of 60 percent cotton and 40 percent polyester. You state that these items are packaged and sold together as a set. 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) provides 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 infant gift 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. The components of the infant gift set carry out different activities to meet various needs. Therefore, the contents must be classified separately. The sample is being returned as you requested. The applicable subheading for the plastic baby bottle will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the plastic fork and spoon will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the plastic lollipop rattle will be 9503.90.0080, HTSUS, which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other: other. The rate of duty will be free. The applicable subheading for the burp cloth will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the knit booties will be 6111.20.6050, HTSUS, which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, other, other, babies’ socks and booties. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for the bib will be 6111.20.6070, HTSUS, which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, other, other, other. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for the terry washcloth will be 6302.60.0030, HTSUS, 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 terry washcloth falls within textile category designation 369. The booties and bib fall within textile category designation 239. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division