CLA-2-76:OT:RR:NC:N1:113
Ms. Wendy Sudsinsunthorn
Summit Products, LLC
2160 Highland Avenue South
Birmingham, AL 35205
RE: The tariff classification of a water bottle and a bandana from China
Dear Ms. Sudsinsunthorn:
In your letter dated October 22, 2009, you requested a tariff classification ruling.
The merchandise is identified as the Backyard Safari Water Bottle and Bandana Set. It contains an aluminum water bottle and a bandana constructed of 60 percent polyester and 40 percent cotton fabric. The water bottle has a metal carabiner attached to the plastic finger-loop bottle cap. The bandana measures approximately 46 centimeters square and is imprinted with the Backward Safari logo. According to the National Import Specialist for handkerchiefs, Chapter 62, Note 7 requires items under 60 centimeters square to be classified as handkerchiefs. In your letter, you suggest that the Backyard Safari Water Bottle and Bandana Set is a toy accessory designed for outdoor exploration role play. However, the National Import Specialist that handles toys states that it is not a toy because it is not principally designed for amusement.
The applicable subheading for the water bottle will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the bandana will be 6213.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handkerchiefs, of other textile materials, of man-made fibers. The rate of duty will be 10.8 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 Ann Taub at (646) 733-3018.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division