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NY C86067




March 27, 1998

CLA-2-95:RR:NC:2:224 C86067

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010; 9503.49.0025

William J. Maloney
Rode & Qualey
Attorneys At Law
295 Madison Avenue
New York, N.Y. 10017

RE: The tariff classification of four bath toy pets from China.

Dear Mr. Maloney:

In your letter dated March 16, 1998, you requested a tariff classification ruling, on behalf of Gund Inc., your client.

You are requesting the tariff classifcation on four toy products which are referred to as bath pets. The first item, #5624, comes in three styles: a penguin, a turtle, and a frog. These bath pets measure approximately 8 inches in length and are constructed of a knit man-made fiber terry fabric. These bath pets are full-figured, whimsical depictions of animals. Their bright colors and the soft fabric (which makes the pets easy to manipulate) add to the play value of these items. These items may be used as wash mitts, but their primary purpose is to provide amusement for the child, whether the child is in or out of the bath. The fourth item, working #13779, is a brightly colored, whimsical, stuffed representation of a starfish. The filling is polyester fiber, the outer shell is polyester terry cloth, and the bottom features a nylon mesh panel. The materials used in this stuffed toy render the item suitable for use as a washing tool in the bath or shower. However, as in the case with the bath puppets, the subject stuffed toy is essentially the same as toy products that would not be used in the bath. The samples will be returned, as requested.

The applicable subheading for the penguin, turtle, and frog bath pets will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys." The rate of duty will be free.

The applicable subheading for the stuffed starfish 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 Tom McKenna at 212-466-5475.

Sincerely,

Robert B. Swierupski
Director,

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