CLA-2-95:RR:NC:2:224 H87109
David De Latte
Panalpina, Inc.
201 Evans Road
Suite 301
New Orleans, LA 70123
RE: The tariff classification of a pacifier holder and a baby bib from China.
Dear Mr. DeLatte:
In your letter dated January 9, 2002, you requested a tariff classification ruling, on behalf of Luv N Care, your client.
You are requesting the tariff classification on a pacifier holder, item number 8280, called a Plush Bug Pacifinder. The pacifier holder/toy is a plush and polyester fabric depiction of a bumble- bee. A plastic and metal clip for attaching the item to clothing is affixed to the back of the toy bee. A satin fabric ribbon with a self-closure is attached to the end of the product that holds the pacifier. Although the item functions as a pacifier holder it is configured in such a toy-like fashion that its use as a toy would predominate over any possible use as a pacifier holder.
You are also requesting the tariff classification on a baby bib that is sized for age 0-12 months. The bib is identified as item number 65103, a dyed towel baby bib. The fiber content is 80 % cotton, 20 % polyester and the fabric is woven.
The applicable subheading for the Plush Bug Pacifinder, item number 8280, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” The rate of duty will be free.
The applicable subheading for the baby bib, item number 65103, will be 6209.20.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for “ Babies’garments and clothing accessories: Of Cotton: Other…Other.” The rate of duty will be 9.5 % ad valorem.
The baby bib, item number 65103, falls within textile category designation 239. Based upon international textile trade agreements products of China may be subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international trade agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division