The tariff classification of two infant bath wraps from China and Indonesia

N095695 March 8, 2010 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 J. Epstein W.N. Epstein & Co., Inc. Customs Brokers & Freight Forwarders 4433 Woodson Road St. Louis, MO 63134 RE: The tariff classification of two infant bath wraps from China and Indonesia Dear Mr. Epstein: In your letter dated February 23, 2010, you requested a tariff classification ruling on behalf of your client, Miss Elaine, Inc. of St. Louis, Mo. The submitted samples are called the Infant Bath Kite-Wrap™ and the Infant Cushion Kite-Wrap™. The bath kite wrap is constructed of 100% woven cotton and the cushion kite wrap is constructed of 100% woven polyester. They provide secure and proper swaddling of an infant. The cushion kite wrap has a circular stitch providing an indentation for the placement of an infant’s head and also helps the parent to know just where to place the infant’s head. It has a hook-and-loop closure; raw edges are all enclosed by fabric or stitching. The bath kite wrap has a belt wrap secured by stitching on the back. It is measured for just enough length to tie the terry wrap securely around the infant or toddler after bath for drying. For larger infants or toddlers the bottom part of the kite shape can be folded up between the legs. A hooded extension of the terry material at the top of the kite shape provides additional drying of the infant’s head, while also providing warmth and support for swaddling an infant or toddler after a bath. The shape and closure used on the submitted samples are beyond the characteristics associated with a bath towel or blanket. The applicable subheading for the infant bath kite wrap and an infant cushion kite wrap will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 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 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