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NY K84994




April 21, 2004
CLA-2-95:RR:NC:2:224 K84994

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000; 9503.90.0080

Ms. Francene C. Hinds
JAV International Inc
500 Ocean Avenue
East Rockaway, N.Y. 11518-1235

RE: The tariff classification of Spongebob Square Pants toy poufs and Dora the Explorer toy poufs from China

Dear Ms. Hinds:

In your letter dated March 30, 2004, you requested a tariff classification ruling, on behalf of M.Z.B. Accessories, your client.

You are requesting the tariff classification on two items that are described as toy character poufs, no style numbers are indicated. The first pouf is a comical depiction of Spongebob Square Pants attached to a washing implement. The second pouf is a depiction of Dora the Explorer wearing a skirt that is in fact a pouf, or a scrubby for bathing. Both poufs are primarily meant to amuse the user, presumably a child, while the user is bathing. The proper classification will be in Chapter 95 of the HTS, as toys. You have not requested the return of your sample.

The applicable subheading for the Spongebob Square Pants toy poufs will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the Dora the Explorer toy poufs will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys...models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other...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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