CLA-2-42:RR:NC:TA:341 I86068
Mr. J. Epstein
W.N. Epstein & Co., Inc.
Customs Brokers & Freight Forwarders
4433 Woodson Road
St. Louis, MO 63134
RE: The tariff classification of various sets consisting of a tote bag, infant shoes, sunglasses, infant bath towel and hats from China.
Dear Mr. Epstein:
In your letter dated August 29, 2002, on behalf of Trimfoot Co, LLC, you requested a tariff classification ruling.
You have submitted three samples with your request, identified as set numbers 1, 2 and 3. They are as follows:
Set #1, described as a “Baby Beach Set” consists of:
-A child’s beach bag of textile mesh.
-Baby beach sandals made of plastic uppers and sole.
-Baby sunglasses
-Baby sun hat of 100% cotton.
Set #2, described as “Bathtime Pals Towel Set” consists of:
-Infant bath towel of 100% polyester.
-Infant slippers of 100% polyester man-made uppers with textile soles.
Set #3, described as “Fun in The Sun Hat Set” consist of:
-Infant hat of 100 percent cotton.
-Infant shoes with cotton uppers and textile soles.
You have indicated that the above styles will be imported and sold at retail sale as sets. However, for classification purposes the items are not considered to be sets. Each item will be separately classified.
The applicable subheading for Item #1, the tote bag of textile mesh, will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 18.1 percent ad valorem.
The applicable subheading for Item #1, the beach sandals of plastic, will be 6402.99.1871, HTS, which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including any accessories and reinforcements such as these mentioned in Note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6 percent ad valorem.
The applicable subheading for Item 1, the sunglasses, will be 9004.10.0000, HTS, which provides for spectacles, goggles, and the like, corrective, protective or other, sunglasses. The rate of duty will be 2 percent ad valorem.
The applicable subheading for Item #1, the baby sun hat of cotton, will be 6505.90.2030, HTS, which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed…: Other: Of cotton, flax or both: not knitted: Certified hand-loomed and folklore products; and headwear of cotton, Other”. The rate of duty will be 7.6 percent ad valorem.
The applicable subheading for Item #2, the infant bath towel, will be 6302.93.1000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: of man-made fibers: pile or tufted construction. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for Item #2, the infant slippers of polyester textile material uppers and textile soles, will be 6405.20.9090, HTS, which provides for other footwear… with uppers of textile materials… other… other. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for Item #3, the infant hat of cotton, will be 6505.90.2030, HTS, which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt, or textile fabric, in the piece (but not in strips), whether or not lined or trimmed…: Other: of cotton, flax or both: Not knitted: Certified hand-loomed and folklore products; and headwear of cotton, for babies. The rate of duty will be 7.6 percent ad valorem.
The applicable subheading for Item #3, the infant shoes of cotton uppers and textile material soles, will be 6405.20.3090, HTS, which provides for other footwear; with uppers of textile materials; with uppers of vegetable fibers; for other persons. The rate of duty will be 7.5 percent ad valorem.
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 Kevin Gorman at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division