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April 15, 1999

CLA-2-95:RR:NC:2:224 E80333

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025; 9503.90.0045

Roger Hill
Hill Design Group
522 Palmer Lane
Menlo Park, CA 94025

RE: The tariff classification of a frog bath toy and a basketball bean bag from China.

Dear Mr. Hill:

In your letter dated April 1, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on two items which you refer to as bathtime beanie toys. The first item represents a frog, and although it may serve as a washing implement, it will function primarily as a source of amusement for a child while in or out of the bathtub. The second item, designed to resemble a miniature basketball, is of the same class or kind as a bean bag and thus is classified as a toy. Like the toy frog it may function as a tool for washing, however its predominant use is as an amusing object for a child while bathing, or just playing. Both items are stuffed with plastic polyethylene beads, while the exterior of each is comprised of cotton terry fabric on one side and ramie fabric on the other side.

The applicable subheading for the frog bathtime beanie toy will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or other non-human creatures...and parts and accessories thereof: Other...Toys.” The rate of duty will be free.

The applicable subheading for the basketball bean bag will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys;...parts and accessories thereof: Other...Other toys and models.” 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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