CLA-2-42:OT:RR:NC:N4:441
Dante F. Versaci II
Versaci Group International
1471 Howard J. Zimmerman Way
Pembroke Pines, FL 33026
RE: The tariff classification of diaper bags, a towel wrap and a towel from China
Dear Mr. Versaci:
In your letter dated May 18, 2010, you requested a tariff classification ruling on behalf of your client, SG Baby Distribution, LLC. Your samples will be returned to you.
The sample you refer to as “Cozy Wrap” includes a cotton wrap to carry a baby, a cotton carry bag and an instructional DVD. For tariff purposes, all three items will be considered a set with the cotton wrap imparting the essential character. General Rule of Interpretation (GRI) 3(b) noted.
The sample you refer to as the “Butterfly Towel” is a towel constructed of 100% cotton textile material. In your letter, you state the cotton drawstring bag will not be imported with the towel.
The sample you refer to as the “Smart Multiples Diaper Bag.” is a backpack-styled diaper bag with a changing pad, two pacifier holders, a cell phone case and a toiletry bag. Each item is constructed with an outer surface of man-made textile material. The backpack provides storage, protection, portability, and organization to baby articles and other personal effects during travel. The backpack is comprised of two sections which will be referred to as “Section A” and “Section B.” Section A is a textile-lined compartment that has two built-in insulated bottle pockets. It has a mesh pocket along the width of one sidewall and two separate flap pockets with hook-and-loop closures against the opposite sidewall. Section A secures with a nylon zipper closure. Section B is a textile-lined compartment that has a zippered pocket on one sidewall. The opposite sidewall has two rows of elastic bands sewn across the interior width. Section B also secures with a nylon zipper closure. The front exterior of the bag has two additional flap pockets with hook and loop closures and a plastic buckle closure. The rear exterior has a large zippered pocket along the full width of the bag. In addition to a removable shoulder strap, two permanently attached shoulder straps on the rear exterior enable the user to wear the bag on his/her back. Each side end of the bag has an open elastic mesh pocket. The backpack measures approximately 10” (W) x 14” (H) x 4” (D). The backpack bag, changing pad, pacifier holders, cell phone case and toiletry bag are considered to be a set for tariff purposes. The essential character of the set is imparted by the backpack. GRI 3(b) noted.
The sample you refer to as “My First Bag” is a child’s backpack with a removable coin purse. Both the backpack and coin purse are constructed with an outer surface of man-made textile material. The backpack provides storage, protection, portability, and organization to personal effects during travel. The bag has a textile-lined main compartment with no additional features and secures with a nylon zipper closure. The front exterior of the bag has an insulated zippered compartment. Two permanently attached shoulder straps on the rear exterior enable the user to wear the bag over the shoulders and on the back. Both side-ends of the bag have an open elastic pocket. The backpack measures approximately 10” (W) x 14” (H) x 4” (D). The backpack and coin purse are considered a set for tariff purposes. The essential character of the set is imparted by the backpack. GRI 3(b), noted.
The sample you refer to as the “Smart Square Diaper Bag” is a backpack-styled diaper bag with a toiletry bag, a cell phone case, a pacifier holder and a diaper changing pad. Each piece is constructed with an outer surface of man-made textile. The backpack provides storage, protection, portability, and organization to baby articles, such as, baby food, diapers, clothing and personal effects during travel. The backpack is comprised of two sections which will be referred to as “Section A” and “Section B.” Section A is a textile-lined compartment with two large open mesh pockets sewn onto both sidewalls. Section A secures with a nylon zipper closure. Section B is a textile-lined compartment with two flap pockets on one sidewall. The opposite sidewall has two rows of elastic bands sewn across the interior width. The front exterior has a flap pocket that unzips to reveal additional open mesh pockets. The rear exterior has a large zippered pocket along the full width of the bag. In addition to a removable shoulder strap, two permanently attached shoulder straps on the rear exterior enable the user to wear the bag on his/her back. One side-end of the bag has a built-in insulated bottle pocket while the other end has an open elastic pocket. It measures approximately 15.5” (W) x 13” (H) x 5” (D). The backpack, toiletry bag, phone case, pacifier holder and diaper changing pad are considered a set for tariff purposes. The essential character of the set is imparted by the backpack. GRI 3(b), noted.
The applicable subheading for the “Cozy Wrap” will be 6307.90.9889 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
The applicable subheading for the “Butterfly Towel” will be 6302.60.0020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen, of terry toweling or similar terry fabrics, of cotton... other. The duty rate will be 9.1 percent ad valorem.
The applicable subheading for the backpacks will be 4202.92.3020, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, backpacks. The duty rate will be 17.6% 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division