The tariff classification of an infant hat and mittens set from China.

N027656 May 27, 2008 CLA-2-61:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6505.90.6030 Mr. Ricky Ma Wen-Parker Logistics 230-79 International Airport Center Blvd., suite 800-805 Jamaica, NY 11413 RE: The tariff classification of an infant hat and mittens set from China. Dear Mr. Ma: In your letter dated April 7, 2008, written on behalf of your client, Land’s End Inc., you requested a classification ruling. The submitted samples will be returned to you. The submitted sample consists of an infant hat (style #S0581-08) and mittens (style #S0582-08) set. You state that the hat and mittens are made up of 100% knit polyester fabric. The outer shell fabric of the hat and mittens is constructed of cut pile fabric and the lining fabric of the hat and mittens is constructed of a brushed pile fabric. The hat features a rabbit face and ears and the matching mittens feature a rabbit’s paw design on the palmside. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and 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 HTSUS 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 are put up in a manner suitable for sale directly to users without repacking.      The hat and mittens set meet all of the criteria for classification as a set. Since the hat and mittens are considered a set, they are classified as consisting only of the article that imparts their essential character. Therefore GRI 3(c) is applicable, which provides that when goods cannot be classified by reference to 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Since the provision for the hat, Heading 6505, occurs last, the merchandise at issue is classifiable in this heading. The applicable subheading for the hat and mittens set will be 6505.90.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed…other: of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric; not in part of braid, for babies. The duty rate will be 20 cents per kilogram plus 7% ad valorem. 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/. The hat and mittens fall within textile category 239. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division