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NY H82111




June 29, 2001

CLA-2-95:RR:NC:SP:225 H82111

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000; 9801.00.1097

Ms. Hiroko Maemoto
Equity Marketing, Inc.
6330 San Vicente Boulevard
Los Angeles, CA 90048

RE: The tariff classification of tub toys from China

Dear Ms. Maemoto:

In your letter dated May 23, 2001, received in this office on June 6, 2001, you requested a tariff classification ruling.

A picture of the “Mesh Bag w/ Dolphin Suction Cups”, code TUB79, was received with your inquiry. The article consists of alphabet letters designed for play in the bath, a white mesh bag and a packet of 10 tint tablets (of U.S. origin). When the alphabet letters are wet they will adhere, temporarily, to the side of the tub or the wall. A child can arrange the letters to form words, sentences, etc. The letters can also float in the water. The mesh bag attaches to the tub or wall via two suction cups adorned with dolphin figures. After the bath, the letters may be stored in the mesh bag, where they can drip dry over the tub. In this instance, the bag is viewed to facilitate use of the bath toys as supported by HQ 956387 dated October 3, 1995.

Included with the toys are 10 tint tablets made here in the U.S. The tablets are intended for use in coloring the bath water to enhance play activity. According to your letter, the tablets will be shipped overseas to China where they will be packaged for retail sale with the tub toys prior to their return to the U.S. The completed product will be imported packaged on a blister card.

The applicable subheading for the “Mesh Bag w/ Dolphin Suction Cups”, code TUB79, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

The tint tablets, of U.S. origin, will be eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. §10.1 are satisfied. The applicable subheading for the tint tablets will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. Products in subheading 9801.00.1097 are free of duty.

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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