N342167

N342167 August 30, 2024 CLA-2-63:OT:RR:NC:N2:349 CATEGORY: Classification TARIFF NO.: 4420.19.0000; 6111.30.5050; 6111.30.5070; 6301.40.0020; 6505.00.6030; 9503.00.0071; 9903.88.03; 9903.88.15 Mr. Peter Klestadt GDLSK LLP 599 Lexington Avenue New York, NY 10022 RE: The tariff classification of 3-piece and 5-piece baby product sets from China Dear Mr. Klestadt: In your letter dated August 20, 2024, you requested a tariff classification ruling on behalf of your client, Toby & Company. Samples were provided to this office and will be returned, as per your request. Item #1, described as a 3-piece “Blanket Set,” consists of a hat, rattle and blanket intended for newborn infants ages 0-6 months. The hat and blanket are made of 66 percent polyester, 29 percent rayon and 5 percent spandex finely knit jersey fabric. The fabric may be printed with a design or dyed one color. The cone-shaped hat features a bottom cuff and snug fit. The tapered crown is tied in a knot. The single layer blanket is lightweight and features rounded corners. The edges of the blanket are finished with overlock stitching. You state that the blanket will be offered in three sizes: 36 X 36, 42 X 42 or 30 x 40 inches, depending on the SKU. The baby rattle is circular in shape and made of wood and textile. Attached to the top of a wooden ring is a stuffed textile head made to resemble a puppy, bunny, cow or sheep. The stuffed animal head is made of knit textile fabric stuffed with polyester fiber and the rattle and sewn. The rattle makes noise when shaken and is principally intended for the amusement of the infant. The set is packaged together and secured by a cardboard sleeve that is printed with the words “Blanket Set.” Item #2, described as a “Headband, Blanket & Birthdisc 3 Piece Set,” consists of a headband, blanket and wooden disk intended for infants ages 0-6 months. The headband and blanket are made of 66 percent polyester, 29 percent rayon and 5 percent spandex finely knit jersey fabric. The fabric may be printed with a design or dyed one color. The sewn, tubular headband features a large self fabric bow at the front. The single layer blanket is lightweight and features rounded corners. The edges of the blanket are finished with overlock stitching. You state that the blanket will be offered in three sizes: 36 X 36, 42 X 42 or 30 x 40 inches, depending on the SKU. The laser engraved wooden disk, described as a “birth disc” is finely etched with the words “Bundle of Joy!” or similar sentiment but is not printed or painted. The disk is intended to be used while photographing the newborn to announce the arrival of the baby. The set is packaged together and secured by a cardboard sleeve that is printed with the words “Headband Blanket & Birthdisc 3 Piece Set.” Item #3, described as a “Headband, Blanket & Booties 3 Piece Set,” consists of a headband, blanket and socks intended for infants ages 0-6 months. The headband and blanket are made of 66 percent polyester, 29 percent rayon and 5 percent spandex waffle knit fabric. The fabric may be printed with a design or dyed one color. The sewn, tubular headband features a large self fabric bow at the front. The single layer blanket is lightweight and features rounded corners. The edges of the blanket are finished with overlock stitching. You state the blanket will be offered in three sizes: 36 X 36, 42 X 42 or 30 x 40 inches, depending on the SKU. The yarn dyed, knit to shape ankle socks are made of 66 percent polyester, 29 percent rayon and 5 percent spandex. The socks have a rib knit top and a seam at the toe. The set is packaged together and secured by a cardboard sleeve that is printed with the words “Headband, Blanket & Booties 3 Piece Set.” Item #4, described as a “Headband, Blanket, Socks, Birth Disk & Rattle 5 Piece Set",” is intended for infants ages 0-6 months. The headband and blanket are made of 66 percent polyester, 29 percent rayon and 5 percent spandex finely knit jersey fabric. The fabric may be printed with a design or dyed one color. The sewn, tubular headband features a large self fabric bow at the front. The single layer blanket is lightweight and features rounded corners. The edges of the blanket are finished with overlock stitching. You state that the blanket will be offered in three sizes: 36 X 36, 42 X 42 or 30 x 40 inches, depending on the SKU. The yarn dyed, knit to shape ankle socks are made of 66 percent polyester, 29 percent rayon and 5 percent spandex. The socks have a rib knit top and a seam at the toe. The round wooden birth disk is laser engraved; it is neither printed nor painted. It is finely etched with the words “Welcome!”; “Date:”; “Time:”; “Weight:”; and “Length:” with space to personalize with the baby’s the information. The disk is intended to be used while photographing the infant to announce the arrival of the baby. The baby rattle is circular in shape and made of wood and textile. Attached to the top of a wooden ring is the stuffed textile head made to resemble a puppy, bunny, cow or sheep. The stuffed animal head is made of knit textile fabric stuffed with polyester fiber and the rattle and sewn. The rattle makes noise when shaken and is principally intended for the amusement of the infant. The set is packaged together on a metal and plastic hanger and secured to a cardboard header card with the words “Headband, Blanket, Socks, Birth Disk & Rattle 5 Piece Set.” The back of the card reads, “Photo Ready - A Stroller Essential - The ‘Go To’ Blanket” and includes product specifics and care instructions. Item #5, described as a “Hat, Blanket, Socks, Birth Disk & Rattle 5 Piece Set,” is intended for infants ages 0-6 months. The hat and blanket are made of 66 percent polyester, 29 percent rayon and 5 percent spandex finely knit jersey fabric. The fabric may be printed with a design or dyed one color. The snug fitting hat features a rounded crown and bottom cuff. The single layer blanket is lightweight and features rounded corners. The edges of the blanket are finished with overlock stitching. You state that the blanket will be offered in three sizes: 36 X 36, 42 X 42 or 30 x 40 inches, depending on the SKU. The knit to shape ankle socks are made of 66 percent polyester, 29 percent rayon and 5 percent spandex. The socks have a rib knit top and a seam at the toe. The round wooden birth disk is laser engraved; it is neither printed nor painted. It is finely etched with the words “Welcome!”; “Date:”; “Time:”; “Weight:”; and “Length:” with space to personalize with the baby’s the information. The disk is intended to be used while photographing the infant to announce the arrival of the baby. The baby rattle is circular in shape and made of wood and textile. Attached to the top of a wooden ring is a stuffed textile head made to resemble a puppy, bunny, cow or sheep. The stuffed animal head is made of knit textile fabric stuffed with polyester fiber and the rattle and sewn. The rattle makes noise when shaken and is principally intended for the amusement of the infant. The set is packaged together on a metal and plastic hanger and secured to a cardboard header card with the words “Hat, Blanket, Socks, Birth Disk & Rattle 5 Piece Set.” The back of the card reads, “Photo Ready - A Stroller Essential - The ‘Go To’ Blanket” and includes product specifics and care instructions. In your letter, you refer to Samples #1 through #5 as baby product sets. The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The 

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov.Sincerely, Steven A. Mack Director National Commodity Specialist Division