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NY E86957




September 28, 1999

CLA-2-95:RR:NC:SP:225 E86957

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045; 9503.41.0010; 9503.49.0025

Ms. Eleanore Kelly-Kobayashi
Rode & Qualey
295 Madison Avenue
New York, N.Y. 10017

RE: The tariff classification of bath puppets and textile toys from China

Dear Ms. Kobayashi:

In your letter dated September 3, 1999 you requested a tariff classification ruling on behalf of your client Gund, Inc.

The subject articles, for which you have submitted samples, are all soft textile toys for young children. Item number 5808, referred to as “strap wraps,” represents two styles of toys that are designed to attach to a child’s car seat. The wraps are made of 65% polyester and 35% cotton. One article depicts a stuffed football 3 inches in length that contains a squeaker device inside. The other item resembles a catcher’s mitt, 3 ½ X 4 ½ inches, with a stuffed baseball affixed to the mitt by a narrow strip of fabric 8 inches in length. The baseball makes a crinkle sound when squeezed. The football and mitt are each sewn to a textile backing that wraps around a portion of the car seat and secures via hook and loop fasteners.

Item number 5809 are also called “strap wraps”. The products are constructed and used similar to item 5808 but are made of 100% polyester terry cloth and represent two different styles, a butterfly and a flower. The butterfly style has an embroidered face, antennae, and wings that crinkle when pressed. The flower has an animated appearance with an embroidered face and green leaves that stand out like some form of appendage. The center of the flower contains a squeaker device and its petals make a crinkle sound when handled.

The next article, item 5775, represents an assortment of bath puppets that are composed of 100% polyester terry cloth fabric. The puppets depict the upper body portion of a bunny, duck, hippopotamus and bear. Each is designed for the child to insert their hand through a sleeve-like opening to manipulate the puppet. The item serves as a source of amusement either inside the tub or out.

Item number 5776 covers two kinds of full figured stuffed animals for amusement in the bath. The animals are made of 100% polyester terry cloth and resemble an alligator and hippopotamus. Each animal incorporates a pocket that runs along the underside of the belly, enabling a child to insert his or her hand and manipulate like a puppet.

It is the opinion of this office that the “strap wraps,” described herein, are constructed principally for amusement purposes. Likewise, the puppets and stuffed animals, although having some use as wash mitts in the bath, are viewed as primarily being designed to entertain the child, whether in or out of the bath. Your samples are being returned as requested.

The applicable subheading for item 5808 and item 5775, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

The applicable subheading for item 5776 will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: stuffed toys. The rate of duty will be free.

The applicable subheading for item 5809 will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: 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 Alice J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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