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NY F83312




March 10, 2000

CLA-2-95:RR:NC:SP:225 F83312

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Mr. Frank Prackler
Harold I. Pepper Co., Inc.
181 South Franklin Ave. Suite 218
Valley Stream, N.Y. 11581

RE: The tariff classification of a puppet wash mitt from China

Dear Mr. Prackler:

In your letter dated February 16, 2000 you requested a tariff classification ruling.

A sample of a bath mitt, style #KK-Dog Glove, was submitted with your inquiry. The mitt is marketed under the “Kingsley for Kids” brand name and is composed of 100% polyester material. The mitt fits over the hand like a glove. Each fingertip of the mitt incorporates the stuffed head of an animal figure. Each animal head is sewn with protruding ears, nose, mouth and fabric eyes. The item is marketed as a wash mitt for adults to use in entertaining a child in the bath. The single mitt will be packaged in a clear bag for retail sale. Your client states that additional styles of the mitts will be produced. Provided the basic form of construction of the mitt remains unchanged the classification would be the same.

Although the product has some use as a working bath mitt, it is the opinion of this office that due to its construction, the primary function of the mitt is to amuse young children while either in the bath or out.

The applicable subheading for the bath mitt identified as #KK-Dog Glove 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,

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