CLA-2-62:RR:NC:3:353 M80995
Ms. Maria F. Borges
Hasbro, Inc.
200 Narragansett Park Drive
P.O. Box 200
Pawtucket, RI 02862-0200
RE: The tariff classification of an apron, hat, oven mitt, potholder, and spoon from China.
Dear Ms. Borges:
In your letter dated February 28, 2006, you requested a classification ruling. As requested, the samples will be returned to you.
The submitted sample, Item Number 65842 Easy Bake Deluxe Chef Set, consists of an apron, chef’s hat, oven mitt, potholder and spoon. The apron, hat, oven mitt and potholder are constructed of woven 100% cotton fabric. The bib apron features neck and waist ties and a chest pocket. The hat is chef-style. The oven mitt fits a child’s hand. The potholder, referred to as a hot pad, measures approximately 5½ inches square. The spoon is made of wood.
You state that the items are for a child to wear and use in play along with an Easy Bake oven. You believe that the apron is classified in subheading 6211.42.0081 and the balance of the items in subheading 9503.90.0080. The items are not toys of subheading 9503.90 as they are functional items. The items are not an outfit of 9503.70 because of the presence of a garment, an apron. It is not a costume of subheading 9505.90.6000 as the apron is a normal article of apparel.
You refer to these items as a set. In this instance, the items are designed to carry out different activities and divergent needs. The apron protects while cooking. The hat identifies you as a cook. The oven mitt and potholder are used for handling cookware. The combination package is not classifiable as a set and each item is classified individually.
The applicable subheading for the apron will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, women’s or girls’: of cotton: other. The duty rate will be 8.1 percent ad valorem. The textile category designation is 359.
The applicable subheading for the hat will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hat and other headgear…made up from lace, felt or other textile fabrics, in the piece (but not in strips), whether or not lined or trimmed…other: of cotton, flax or both: not knitted…headwear of cotton, other. The duty rate will be 7.5 percent ad valorem. The textile category designation is 359.
The applicable subheading for the oven mitt and potholder will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 percent ad valorem. The textile category designation is 369.
The applicable subheading for the spoon will be 4419.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware and kitchenware, of wood: forks and spoons. The duty rate will be 5.3 percent 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/.
Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division