CLA-2-61:RR:NC:TA:358 G88755
Debbie Mayard
Hamco
16131 Highway 44 North
Prairieville, LA 70769
RE: The tariff classification of a textile bib and a pacifier from Thailand
Dear Ms. Mayard:
In your letter dated March 28, 2001 you requested a classification ruling.
Submitted style BPS-25T is comprised of both a blister-packed pacifier and a textile bib, packaged together onto a cardboard header. The knitted bib, manufactured from pile fabric of 60% cotton/40% polyester, joins together around the neck by means of fasteners similar to those of the VELCRO brand.
You suggest classification for the pacifier in subheading 3926.90.1500, HTS, which provides for pacifiers made of plastics. You describe the pacifier as being composed of a plastic shield and a latex nipple, but you have not identified the exact type of latex. Latex can be natural rubber, synthetic rubber, or plastics. The essential character of the pacifier is imparted by the latex nipple. Therefore, the pacifier is classified in subheading 3926.90.1500, HTS, only if the nipple is of plastics. However, the nipple appears to be made of rubber latex.
The applicable subheading for the pacifier if the nipple portion is made of plastics will be 3926.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…nursing nipples and pacifiers. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the pacifier if the nipple portion is made of either natural rubber latex, or latex which meets the Chapter 40 note 4 definition of synthetic rubber, will be 4014.90.5000, HTS, which provides for hygienic or pharmaceutical articles, of vulcanized rubber other than hard rubber…other…other. The rate of duty will be 4.2 percent ad valorem.
Articles classifiable under subheading 3926.90.1500, HTS, or 4014.90.5000, HTS, which are products of Thailand are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".
The applicable subheading for the bib will be 6111.20.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted…, of cotton, other, other, other, other. The duty rate will be 8.2 per cent ad valorem.
The bib falls within textile category designation 239. Based upon international textile trade agreements products of Thailand are 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 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 Kirschner at 212-637-7079 concerning the bib and National Import Specialist Joan Mazzola at 212-.637-7034 concerning the pacifier.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division