The tariff classification of a "Scrub Buddy" from China. Dear Mr. Gaston:

NY A86237 August 06, 1996 CLA-2-95:RR:NC:FC:224 A86237 CATEGORY: Classification TARIFF NO.: 9503.49.0020 Christian J. Gaston West Coast Customs Bkrs. 400 Oceangate, Suite 550 Long Beach, CA 90802-4307 RE: The tariff classification of a "Scrub Buddy" from China. Dear Mr. Gaston: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : July 22, 1996 ON BEHALF OF : KIDS II DESCRIPTION OF MERCHANDISE : The article is identified as a "Scrub Buddy". The item is a yellow rubber duck (designed as a bathtub toy) with a bath utensil attached. The bath utensil is a light green scrubber which may be used with soap while bathing. HTS PROVISION : Other toys...and accessories thereof (con.): Toys representing animals or non-human creatures... and parts and accessories thereof: Other...Toys not having a spring mechanism: Other. HTS SUBHEADING : 9503.49.0020 RATE OF DUTY : Free A copy of this ruling or the control number indicated above should be provided with the entry documents at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division