United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E88260 - NY E88312 > NY E88268

Previous Ruling Next Ruling
NY E88268




November 2, 1999

CLA-2-95:RR:NC:SP:225 E88268

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Mr. Donald A. Keller
O’Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, Missouri 64108

RE: The tariff classification of a bath puppet from China

Dear Mr. Keller:

In your letter dated September 30, 1999 you requested a tariff classification ruling on behalf of Hallmark Cards.

A sample of the “Tub Cloths,” stock #1BAY482, was submitted with your inquiry. The article depicts the head, neck and arms of the cartoon character “Woodstock” (not considered full-bodied for classification purposes). The bird-like creature is yellow with short strands of yarn, resembling hair, that stick up from the center of his head and extend half way down his back. The item is made of cotton terry fabric with a sleeve for hand insertion to manipulate the puppet. The article is designed to both entertain and wash the child while in the bath.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI’S). GRI 1 of the HTS, states in part that “for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . .”

As the product is viewed as both a toy and a wash mitt, we refer to Section XI, Note 1(t), which excludes articles of Chapter 95 from classification as a textile article. Therefore, the item will be considered a toy for children’s amusement. Your sample is being returned as requested.

The applicable subheading for the “Tub Cloths,” stock #1BAY482, 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.

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,

Previous Ruling Next Ruling

See also: