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NY D82403




September 30, 1998

CLA-2-95:RR:NC:2:224 D82403

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Edward J. Murray
Paris Presents Inc.
3800 Swanson Court
Gurnee, ILL 60031-1261

RE: The tariff classification of "Tubby Scrubbies" from China.

Dear Mr. Murray:

In your letter dated September 10, 1998, you requested a tariff classification ruling.

You are requesting the tariff classification on "Tubby Scrubbies" which are bath implements, designed for the amusement of children, while bathing. The items, in this case: a pelican bath toy and a turtle bath toy, are representions of animals which are constructed of terry cloth fabric with sisal panels in front. The turtle and the pelican are stuffed with plastic beads and polyester. It is the opinion of this office that these items are considered toys because they are full-figured, whimsical depictions of animals.

The applicable subheading for the "Tubby Scrubbies" 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.

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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