The tariff classification of a bath kit from China

N302853 March 8, 2019 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Richard Musser Customs Clearance International Inc. 433 Airport Boulevard Suite 403Bulingame, CA 94010 RE: The tariff classification of a bath kit from China Dear Mr. Musser: In your original letter dated October 11, 2017, and your follow up letter dated January 14, 2019, you requested a tariff classification ruling on behalf of your client, Skip Hop Inc. You submitted a sample of an item you call Moby Bath Time Essentials Kit. The sample will be returned. The product is composed of four items: kneeler, elbow rest, rinser and spout cover. All of the items are packed together in a box marketed for retail sale. The kneeler is composed of a textile neoprene cover with a foam insert that is cut and sewn in the shape of a whale. The kneeler is used to support parents’ knees during children’s bath time. The elbow rest is composed of a textile neoprene fabric cover with a foam insert that is cut and sewn to resemble waves. There is a woven strap sewn on one side and additional foam padding on the top surface area. The elbow rest is placed on the edge of the bath tub to rest elbows and forearms when leaning on the edge of the bath tub during bath time. The rinser is composed of molded plastic in the shape of a whale. The “tail” of the whale is shaped into a handle and the “head” is open so that water can be held and poured to rinse children off before getting out of the bath tub. The spout cover is composed of molded plastic in the shape of a whale. The “tail,” front and top of the whale’s “head” all have openings to permit the spout to fit over the faucet and allow the water to flow, and still be able to access the controls of the faucet. It is the opinion of this office that the Moby Bath Time Essentials Kit is considered a set for tariff purposes. The Explanatory Notes (EN) which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS), at the international level, state in Note X to GRI 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; and (c) are put up in a manner suitable for sale directly to users without repacking. The Moby Bath Time Essential Kit fulfills the requirements listed above. In determining the essential character various factors may be used to determine the component which imparts the essential character to the set. There are two plastic products classified in heading 3926, HTSUS (other articles of plastics) and two textile neoprene products classified in heading 6307, HTSUS (other made up articles of textile). GRI 3(c), HTSUS states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, we find that the essential character of the overall product cannot clearly be ascribed to either single material and GRI 3(c), HTSUS, directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. Heading 6307, HTSUS appears last in the tariff. The applicable subheading for the Moby Bath Time Essentials Kit, 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. 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 https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division