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March 23, 1999

CLA-2-95:RR:NC:2:224 D89293

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Bernie Filiatreault
Hedstrom Corp., AMAV Division
4505 Hickmore Street
Saint Laurent, Que. Canada
H4T 1K4

RE: The tariff classification of a product called “Bath Pals” from China.

Dear Mr. Filiatreault:

In your letter dated March 11, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on an item called “Bath Pals” (product number 3284 and 2184), a bath activity set. The activity set consists of three tropical shaped beanbag toys (a crab, a fish and a seahorse) and four two ounce plastic bottles containing colored liquid soap. The toys are made from 100% polyester and filled with plastic pellets made from polyethylene. The colored liquid soap is purchased in bulk, and will be poured into individual squeeze bottles. The activity set allows children to decorate the bath toys with colorful designs made with the colored liquid soap. For tariff purposes the set is considered a General Rule of Interpretation (GRI) 3(b) set, and the toys in the set impart the essential character to the set. The principal use of the set is amusement of the child, whether in or out of the bath. The sample will be returned, as requested.

The applicable subheading for the “Bath Pals” activity set 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 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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