The tariff classification of a beach towel and backpack from China

N128513 November 8, 2010 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.60.0020; 4202.92.1500 Mr. Ben Vitale ETA Import and Export, Ltd. 1 Cross Island Plaza, 3rd Floor Jamaica, NY 11422 RE: The tariff classification of a beach towel and backpack from China Dear Mr. Vitale: In your letter dated October 21, 2010 you requested a classification ruling on behalf of Jay Franco & Sons. The submitted samples are a beach towel and backpack (Style name Princess or Princess Party), The towel is made from 100 percent cotton woven terry fabric. It is sheared on one side and printed with flowers, stars, diamonds, tiaras, butterflies, hearts, a pair of shoes and a mirror. The towel measures approximately 31 x 58.5 inches and it is hemmed on all sides. The backpack is made from cotton knit terry textile material. It is designed to resemble a flower and is printed with one of the flower designs that appears on the towel. The backpack has a zipper closure and adjustable shoulder straps. It measures approximately 15 x 15 inches. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means 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; (c) are put up in a manner suitable for sale directly to users without repacking. The instant beach towel and backpack do not qualify as "goods put up for retail sale" as the components of the set are put up for different uses. Each item in the set will be classified separately. The applicable subheading for the beach towel will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen, of terry toweling or similar terry fabrics, of cotton... other. The duty rate will be 9.1 percent ad valorem. The applicable subheading for the backpack will be 4202.92.1500, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 percent 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/. 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division