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July 30, 1999

CLA-2-95:RR:NC:2:224 E84958

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Jerry L. Storey
Venator Group Corporate Services, Inc.
3543 Simpson Ferry Road
Camp Hill, PA 17011

RE: The tariff classification of cloth animal “sponges” from China.

Dear Mr. Storey:

In your letter dated July 20, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on five terry cloth animal “sponges” representing different animals. There are five styles: a blue crab, a light blue frog, a green frog, a scrubber bear and a bathing bear. The crab, the light blue frog and the scrubber bear each have a scrubber pad on the belly. The green frog and the bathing bear do not have the scrubber feature. All five styles are considered stuffed toys for tariff purposes. Each may function as an implement for bathing, however this office considers the items to be designed primarily for the amusement of infants or young children. The items are considered toys, classifiable in heading 9503 of the tariff. Samples will be returned, as requested.

The applicable subheading for the toy animal “sponges” 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 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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