CLA-2-49:RR:NC:2 234 F84347
Mr. Mike Leahy
A.N. Deringer, Inc.
173 W. Service Road
Champlain, New York 12919
RE: The tariff classification of a childrens book and pair of mittens, in a plastic case, from China
Dear Mr. Leahy:
In your letters dated January 17 and March 13, 2000, on behalf of your client, Tormont Publications, Inc., you requested a classification ruling. A sample of the merchandise, in the condition in which it is intended to be imported into the United States, was submitted; it will be retained for reference.
The sample is a carrying bag of clear polyvinyl chloride plastic sheeting, with a red textile handle and trim, and with a closure consisting of two matching red velcro™ patches. It measures about 9 ½” wide by 10” high, and about 1” in thickness, or “depth”.
Inside the carrying bag is a board-book of 5 leaves, including covers, entitled “Where are My Mittens?” (illustrated by Prue Theobalds), and a pair of small red textile childrens mittens.
Although these articles are clearly intended to be sold together as a unit, they are not all considered to meet a (the same) “particular” need, or carry out a (the same) “specific” activity. Accordingly, they will not be considered to be “goods put up in sets for retail sale” within the intendment of the relevant General Interpretative Rule, but will, each, be classified separately.
The applicable subheading for the board book will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed books: Other (than certain specified kinds): Hardbound books. The duty rate will be Free
The applicable subheading for the plastic case, as described, will be 4202.92.4500, HTS, which provides for: Travel, sports and similar bags: Other (than certain specified kinds). The rate of duty will be 20 percent ad valorem.
The applicable subheading for the childrens mittens of man-made fiber fleece will be 6116.93.8800, HTS, which provides for: Gloves, mittens and mitts: Other (than certain specified kinds). The rate of duty will be 19.1 percent ad valorem.
Goods of subheading 6116.93.8800 fall within textile category designation 631. Based upon international textile trade agreements products of China 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 Carl Abramowitz at 212-637-7060.
Robert B. Swierupski