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NY F86588




May 8, 2000

CLA-2-95:RR:NC:2:224 F86588

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Connie Lentz
Cova Collection ApS
Taksvej 5
Denmark-7400 Herning

RE: The tariff classification of toy bath mitts from Denmark.

Dear Ms. Lentz:

In your letter dated April 27, 2000, you requested a tariff classification ruling.

You are requesting the tariff classification on three bath toys representing a ladybug, a bumblebee and a dragon. You have submitted samples of the ladybug and the bumblebee and a photograph of the dragon version of the toy. The fiber content of the toy bath mitts is 65% polyester and 35% rayon. The toys are constructed of a terry fabric. Although the items may function as washing tools while bathing, the primary purpose of each of these toy bath mitts is to amuse a child while he or she is bathing. Each of the three versions of the toy has a whimsical, comical appearance.

The applicable subheading for the toy animal bath mitts will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: OtherToys.” 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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