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NY B89921




September 29, 1997

CLA-2-95:RR:NC:2:224 B89921

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

John M. Peterson
Neville, Peterson & Williams
80 Broad Street, 34TH Floor
New York, New York 10004

RE: The tariff classification of a bunny bath toy from Hong Kong, China, or Indonesia.

Dear Mr. Peterson:

In your letter dated September 16, 1997, you requested a tariff classification ruling, on behalf of Hamco, Inc., the importer.

You are requesting the tariff classification on a bath toy. The bath toy is in the shape of a bunny, and it measures approximately 8 inches in height and 5 inches in width at its widest point. It is constructed of several pieces of cut foam plastic which are covered on both sides with a terry cloth knit fabric. An "animal face" design has been embroidered onto the front of the toy. Since this item would have a very limited use as a sponge or washing implement, and it appears to be designed primarily for the amusement of infants or young children, it is considered a toy, classifiable in heading 9503 of the tariff.

The applicable subheading for the bunny bath toy will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Stuffed toys and parts and accessories thereof...Stuffed toys." The rate of duty will be free.

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 Thomas A. McKenna at 212-466-5475.

Sincerely,

Robert B. Swierupski
Director,

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