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NY J82085




March 24, 2003

CLA-2-95:RR:NC:2:224 J82085

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

Ms. Despina Keegan
Serko & Simon LLP
1700 Broadway
31st Floor
New York, NY 10119

RE: The tariff classification of 6 Mini Animal Bath Puppet Mitts from China.

Dear Ms. Keegan:

In your letter dated March 18, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on 6 Mini Animal Bath Puppet Mitts that are designated as style number 21749. There are six variations on the basic style as follows: an alligator (KBD 878), a duck (KBD 879), a frog (KBD 880), a turtle (KBD 881), a hippo (KBD 882) and a seal (KBD 883). The toy bath mitts are approximately 4 inches in height and are constructed of a terry fabric. The bath mitts are considered hand puppets, classifiable in Chapter 95 of the HTS as toys representing animals. The samples will be returned, as requested by your office.

In your letter you suggest that 9503.90.0080 is the correct classification for this merchandise, however 9503.49.0000 is the more specific tariff number since the items are comical toy depictions of animals. Therefore, the correct HTS number is 9503.49.0000.

The applicable subheading for the Mini Animal Bath Puppet Mitts, style 21749, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof: other. 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 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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