CLA-2-63:OT:RR:NC:N3:349
Ms. Laurel Talan Scapicchio
BJ’s Wholesale Club, Inc.
25 Research Drive
Westborough, MA 01581
RE: The tariff classification of a beach towel and pouch from China
Dear Ms. Scapicchio:
In your electronic letter dated May 7, 2018, you requested a tariff classification ruling. The submitted sample, identified as a “Beach Towel and Swim Suit Wet Sac Set” (SKU#134515), will be returned to you, per your request.
The “Beach Towel and Swim Suit Wet Sac Set” (SKU#134515) consists of a beach towel and carrying pouch. The towel is made from 100 percent cotton terry fabric. The face has cut loops and is printed with a shark pattern while the reverse side has uncut loops. All of the edges are hemmed and the towel measures 25 x 50 inches.
The “Swim Suit Wet Sac” is a generic pouch constructed with an outer surface of 600D polyester coated with polyvinyl chloride (PVC). It is designed to provide storage, protection, organization, and portability to a swimsuit and other related accessories during travel. The pouch has one lined storage compartment, a zippered closure and a wrist strap. It is of a durable construction and suitable for repetitive use. It measures approximately 15 inches (W) x 10 inches (H).
The towel and pouch are imported for retail sale packaged under a crisscrossed ribbon and cardboard head card on the front.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System at the international level and are generally indicative of the proper interpretation of these headings. The EN (X) to GRI 3(b) is relevant here and states,
(X) For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:
consist of at least two different articles which are, prima facie, classifiable in different headings;
consist of products or articles put up together to meet a particular need or carry out a specific activity; and
are put up in a manner suitable for sale directly to users without repacking (e.g. in boxes or cases or on boards).
Although referred to as a set, the beach towel and pouch do not meet the qualifications of “goods put up in sets for retail sale." The components of the set are not put up together to carry out a specific activity; therefore, the beach towel and pouch will be classified separately.
In your letter, you suggest that the “Swim Suit Wet Sac” may be classified under subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other textile articles not more specifically described elsewhere in the tariff schedule. However, the pouch has a carry handle, is durable for long term use and large enough to organize, store, protect and carry various items related to beach activities. Because the pouch meets the criteria of heading 4202, a more specific heading, based on General Rule of Interpretation (GRI) 1 this item would not be classified under heading 6307.
The applicable subheading for the beach towel will be 6302.60.0020, HTSUS, which provides for “Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton: Towels: Other.” The rate of duty will be 9.1 percent ad valorem.
The applicable subheading for the carrying pouch will be 4202.92.3131, HTSUS, which provides for “…Travel, sports, and similar bags: With outer surface of textile materials: Of man-made fibers: Other.” The rate of duty will be 17.6 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division