The tariff classification of a hooded towel and puppet wash mitt from China

N272049 February 5, 2016 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.60.0020 Ms. Debbie Mayard Hamco, Inc. P.O. Box 1028 Gonzalez, LA 70707 RE: The tariff classification of a hooded towel and puppet wash mitt from China Dear Ms. Mayard: In your letter dated January 6, 2016 you requested a tariff classification ruling. The instant samples, identified as Style # HTWM681G, are a hooded towel and puppet wash mitt. The hooded towel is made from 100 percent cotton woven terry toweling fabric. Both sides of the towel have uncut loops. The towel measures approximately 30 x 30 inches and the edges are finished with a blue colored narrow strip of woven fabric. One corner of the towel has an additional triangular piece of fabric forming a pocket. The fabric forming the pocket is dyed blue. This pocket is used as a hood to cover an infant's head after a bath, while the rest of the towel is used to dry off or to cover the infant. The puppet wash mitt or bath puppet measures approximately 11.5 x 8.75 inches. It is made from 100 percent cotton woven terry toweling fabric. There is an opening at the bottom of the mitt. The mitt has the appearance of a hippo and features embroidery for the eyes, nose and mouth. It also features arms and appendages to form the legs and ears. There is a blue applique on the ears and a printed applique on the stomach area. A child or adult may insert their hand into the mitt to manipulate the head, arms, and protruding mouth. There is a small fabric loop attached to the bottom of the mitt that allows it to be hung for drying. This bath puppet is considered a toy for tariff purposes. You state in your letter that the towel and puppet wash mitt will be attached together to a header card and imported as a “set”. 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: consist of at least two different articles which are prima facie, classifiable in different headings; 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. In this case all three criteria are met and the item qualifies as a set. The hooded towel imparts the essential character of the set. The applicable subheading for the towel and bath puppet set 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 and kitchen linen, of terry toweling or similar terry fabrics, of cotton: Towels: Other.” The duty rate will be 9.1 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 the 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 Kim Wachtel at kimbelry.a.wachtel@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division