CLA-2-42:S:N:N6:341 886054
Mr. John A. Slagle
Wolf D. Barth Co., Inc.
7575 Holstein Ave.
Philadelphia, PA 19153
RE: The tariff classification of a carry case from China, and a
terry wrap and a duffel bag with towel attached from Fiji
Islands.
Dear Mr. Slagle:
In your letter dated May 7, 1993, on behalf of Enterprise
Manufacturing Co., you requested a tariff classification ruling for
a carry case, a terry wrap and a duffel bag with towel attached.
You have submitted two samples with your request. They are
as follows:
The first item, described as a "Rap Pak with towel in a tube",
is a carry case containing a cotton terry wrap designed for use at
the beach. The case is composed of an outer surface of nylon. The
interior is designed with pockets to contain personal accessories,
such as, a small tape player, tapes, sun block cream, valuables,
etc.. The pockets are secured by means of plastic flaps with hook
and loop fasteners. There is a webbed textile shoulder strap
designed to be worn on the shoulder. The case is secured by means
of two hook and loop fasteners.
The cotton terry cloth wrap is designed to be used after a
shower or after swimming. It has elastic at the back of the
waistband and it fastens at the side with a hook and loop fastener.
There is a pocket on the right hand lower portion of the garment.
You have indicated that in addition to being sold as a unit,
the carry case and terry cloth wrap will be imported and sold
separately. You have also requested the proper classification for
each situation. The classification for the cotton terry wrap,
whether imported and sold with the carry case or separately, will
be the same.
The second item, described as a "Tote 'N Towel", is a duffel
bag with a towel attached, similar to a beach towel in design. The
duffel bag is made of 100% cotton. The towel is made of 100%
cotton terry. The bag has a drawstring closure to secure the towel
inside the bag. The bag is designed to contain the towel. It has
an exterior pocket with a zipper closure and webbed straps to
enable one to carry it like a backpack. The pocket has an emblem
sewn to it. The item in question is essentially a towel and will
be classified accordingly.
Your samples are being returned as you requested.
The applicable subheading for Item #1, the carry case of
nylon, will be 4202.92.3030, Harmonized Tariff Schedule of the
United States (HTS), which provides for travel, sports and similar
bags, with outer surface of textile materials, other, of man-made
fibers, other. The duty rate will be 20 percent ad valorem.
Items classifiable under 4202.92.3030 fall within textile
category designation 670. Based upon international textile trade
agreements, products of China are subject to visa requirements and
quota restraints.
The applicable subheading for Item #1, the terry cloth wrap
of cotton, whether imported with the carry case or separately, will
be 6117.80.0010, HTS, which provides for Other made up accessories,
knitted or crocheted; knitted or crocheted parts of garments or of
clothing accessories: Other accessories, of cotton. The duty rate
will be 15.5 percent ad valorem
The applicable subheading for Item #2, the "Tote 'N Towel" of
100% cotton terry fabric as a composite, 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
10.3 percent ad valorem.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are the
result of international bilateral agreements which are subject to
frequent renegotiations and changes, we suggest that you check,
close to the time of shipment, the Status Report On Current Import
Quotas (Restraint Levels), an internal issuance of the U.S. Customs
Service, which is available for inspection at your local Customs
office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport