The tariff classification of a bath puppet from China

NY B89549 October 7, 1997 CLA-2-95:RR:NC:SP:225 B89549 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. J. Kevin Anderson Battat Incorporated 44 Martina Circle P.O. Box 1264 Plattsburgh, N.Y. 12901 RE: The tariff classification of a bath puppet from China Dear Mr. Anderson: In your letter dated September 12, 1997 you requested a tariff classification ruling. The subject article, item #P4091, is called a "Mr. Bear Water Puppet". The puppet is made of 100% polyester material and measures approximately 6 1/4 inches in length. The item depicts the head and neck of a bear. It has a sleeved opening which allows for insertion of the user's hand to manipulate the mouth portion. The bear's eyes and nose are embroidered into the fabric and a textile loop, sewn on the side of his neck, is used to hang the puppet for drying. The puppet is considered a composite good. It's construction is such that it not only serves as a wash mitt but also provides substantial amusement through interactive play. Since both activities are equal in relation to one another an essential character determination cannot be made. Therefore, classification is based upon GRI 3(c) which states "goods not classified in 3(a) or 3(b), shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". The two competing headings relevant to this item are 6302.93.1000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other and 9503.90.0045, HTS, which provides for other toys and models. By application of GRI 3(c) the heading which occurs last is the provision for other toys and models. The applicable subheading for the "Mr. Bear Water Puppet", item #P4091, 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 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division