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NY F84699




March 27, 2000

CLA-2-95:RR:NC:2:224 F84699

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Ted Conlon
Four Star International
229 East Main Street
Suite 201
Milford, MA 01757

RE: The tariff classification of an animal bath toy from China.

Dear Mr. Conlon:

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

You are requesting the tariff classification on an item that is called a “Kid’s Fun Shape Sponge”, item number 1124CO212. There are three different styles of the product representing a frog, a ladybug and what appears to be a fish (the submitted sample). The outer shell of the item is constructed of a terry fabric and the inside stuffing is batting material. Although the item has a functional use as a washing implement, the primary use of the item is as a source of amusement for a child while bathing. The item is properly classified in Chapter 95 of the HTS as a stuffed toy.

The applicable subheading for the animal bath toy will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: Stuffed toys and parts and accessories thereofStuffed 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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