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NY G81539




September 19, 2000

CLA-2-95:RR:NC:SP:225 G81539

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Ms. Joanne Balice
CBI Distributing Corp.
Claire’s Accessories
2400 W. Central Road
Hoffman Estates, IL 60195

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

Dear Ms. Balice:

In your letter dated August 4, 2000, received in this office on August 23, 2000, you requested a tariff classification ruling.

The “Puppet Bath Mitt,” style 67392, is a textile hand puppet that also serves as a bath mitt in the tub. The submitted sample resembles the head of an animal and is made of 70% cotton and 30% polyester material. The puppet features stuffed bulging eyes, protruding ears, a padded nose and a mouth that can be manipulated by the user’s hand. The product is used by inserting one’s hand through a sleeve-like opening in the neck of the creature and maneuvering the fingers to open and close the mouth. The item is designed for children to play with in the bath. It is constructed in a manner that designates its use primarily as a toy for amusement purposes. Your sample is being returned as requested.

The applicable subheading for the “Puppet Bath Mitt,” style 67392, 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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