CLA-2-94:RR:NC:TA:349 G87631
Mr. Marc D. Torrence
V. Alexander & Co., Inc.
P.O. Box 291929
Nashville, TN 37229-1929
RE: The tariff classification of a pillow, bath mat, washcloth and towel from China.
Dear Mr. Torrence:
In your letter dated February 16, 2001 you requested a classification ruling on behalf of Danu, USA, Inc.
You submitted four samples. The sample, item CN201130-1, is a pillow. The pillow is comprised of a solid piece of plastic foam covered with 80 percent cotton and 20 percent polyester terry fabric. It is designed to resemble a dolphin with a dorsal fin and tail. The back portion features four plastic suction cups. The oval pillow measures 10 x 16 inches.
The second sample, identified as item 200720-12, is a bath mat. The mat is made from two layers of fabric sewn along the edges. The top layer is made from 80 percent cotton and 20 percent polyester knit terry fabric. The top layer features various animal faces and the term “Cleanimals”. The mat measures approximately 18.5 x 23.5 inches. The back is made from nylon knit fabric. It features anti-slip dots. The mat measures approximately 21.5 x 28.5 inches.
The third sample, identified as item CN201223-6, is a wash cloth. The wash cloth is made from 80 percent cotton and 20 percent polyester terry woven fabric. The edges are finished with an overlock stitch. One corner features an applique of an elephant head. In the corner there is a ribbon, which can be used to hold the wash cloth together when it is folded. It measures 12 inches square.
The fourth sample, identified as item CN201130-2, is hooded towel. The towel is made from 100 percent cotton woven terry fabric. Three corners of the towel are folded over forming a pocket. The larger pocket is designed to resemble a pig’s head and face. The towel measures approximately 26 x 28 inches. As requested the samples are being returned.
The applicable subheading for the pillow will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the bath mat will be 5705.00.2020, HTS, which provides for other carpets and other textile floor coverings, whether or not made up: other… of cotton. The duty rate will be 4.3 percent ad valorem.
The applicable subheading for the wash cloth will be 6302.60.0030, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton… towels: other. The duty rate will be 9.5 percent ad valorem.
The applicable subheading for the hooded towel will be 6302.60.0020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton… towels: other. The duty rate will be 9.5 percent ad valorem.
The bath mat and wash cloth fall within textile category designation 369. The hooded towel falls within textile category designation 363. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The dolphin pillow falls within a subheading that is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.
The designated textile and apparel categories and their quota and visa status are the result of international 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 internal 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 John Hansen at 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division